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II. Discharge in Bankruptcy
Respondent contends that the notice of determination is
ambiguous as to whether petitioner’s 1989 and 1991 income tax
liabilities were discharged in bankruptcy. Respondent points to
language in both the notice of determination and the attachment
to the notice of determination to support his contention.
Respondent notes that while the notice of determination states
that “we agreed that the taxes were dischargeable”, the
attachment states both that “the bankruptcy may have discharged
the 1040 liabilities” and that “it was agreed upon at our
conference that the liabilities * * * might be dischargeable.”
Respondent requests that we remand this case to respondent’s
Appeals office in order for an Appeals officer to make a clear
determination as to whether petitioner’s 1989 and 1991 tax
liabilities were discharged in bankruptcy.
Petitioner argues that the Appeals officer agreed with
petitioner that petitioner’s 1989 and 1991 tax liabilities were
discharged in bankruptcy. Petitioner further argues that the
issue of remand was not raised prior to or at trial, and
consequently should be disregarded.
After review of the notice of determination and the
attachment thereto, we conclude that the Appeals officer agreed
to assume that petitioner’s 1989 and 1991 tax liabilities were
discharged in bankruptcy for the purpose of this collection
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