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determination was an abuse of discretion. We hold that it was
not.
Section references are to the Internal Revenue Code in
effect for the applicable years.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
A. Petitioner
Petitioner resided in Dundalk, Maryland, when he filed the
petition.
Petitioner timely filed his income tax returns for 1994-96.
He reported that he owed $823 for 1994, $2,227 for 1995, and $796
for 1996, but he did not pay those amounts when he filed his
returns.
B. The Bankruptcy Proceeding
On June 6, 1997, petitioner filed a petition with the U.S.
Bankruptcy Court for the District of Maryland (bankruptcy court)
under Chapter 13 of the U.S. Bankruptcy Code. The bankruptcy
court converted his Chapter 13 proceeding to a Chapter 7
proceeding on August 15, 1997. He received a discharge under
Chapter 7 on December 22, 1997.
C. The Lien and Levy Proceeding
Respondent sought to collect the tax that petitioner
reported on his income tax returns that he owed for 1994-96, but
did not pay when he filed those returns. On November 18, 2000,
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