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that petitioners were able to pay the outstanding liabilities in
full.
Petitioners’ requested hearing under sections 6320 and 6330
was held on July 25, 2002, and, again, petitioners offered to
compromise due to lack of collectibility. In a July 26, 2002,
letter, respondent’s Appeals officer rejected petitioners’ offer
on the grounds that petitioners were capable of payment in full.
The Appeals officer’s conclusion was based on information that
petitioners had purchased real property in Fort Pierce, Florida,
for $130,000 on August 10, 1999, and that the same property was
quitclaimed to petitioners’ son, Craig Goldman, on July 3, 2001,
for $100.
Petitioners contend that the Fort Pierce realty was actually
in their son’s name as well as their own since the purchase in
1999. Petitioners further contend that respondent should have
discharged or released the lien as it relates to that realty and
accepted their offer to compromise.
Discussion
Respondent seeks summary judgment with respect to whether he
may proceed to collect certain outstanding tax liabilities
against petitioners. Rule 121 provides for summary judgment for
part or all of the legal issues in controversy if there is no
genuine issue as to any material fact. Sundstrand Corp. v.
Commissioner, 98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th
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Last modified: May 25, 2011