Jerry B. and Donna E. Clawson - Page 16

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          set forth below, we sustain Luhmann’s determination whether or              
          not we consider the additional evidence.                                    
               The sole issue raised by petitioners at their section 6330             
          hearing was an offer of a collection alternative.  The collection           
          alternative proposed by petitioners involved postponing the levy            
          to allow petitioners to sell the Cape Coral property at some                
          unspecified point in the future for its market value,                       
          approximately $2,700,000.  (As of the time of trial in September            
          2003, the Cape Coral property had not been sold.)                           
               Petitioners argue that Luhmann abused his discretion by                
          rejecting their proposed collection alternative because he failed           
          to take into consideration the impact of the events of                      
          September 11, 2001, on petitioners’ ability to sell the Cape                
          Coral property.  Moreover, petitioners argue that Luhmann abused            
          his discretion by sustaining the proposed levy because he (1) did           
          not request updated financial information from petitioners in his           
          letter of September 27, 2002; (2) did not give greater                      
          consideration to the impact of the order of permanent injunction            
          on petitioners’ ability to pay their income tax liabilities for             
          1999 and 2000; (3) did not include any notes from his telephonic            
          meeting with McKinnon on October 21, 2002, in the administrative            
          record; and (4) reached his decision to sustain the proposed levy           
          in “barely one month” from the time that he contacted                       








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