- 8 -
which, including extensions, was for a date after the date on
which the bankruptcy petition was filed. Id.
The Notice of Determination included findings that all
applicable statutory and administrative procedures were met, that
for the taxes to be discharged, the due date of a return,
including extensions, must be 3 years before the filing of the
bankruptcy, that the due date of each of petitioners’ returns for
the four years, including extensions, was less than 3 years
before the filing of their bankruptcy petition, that petitioners
paid the liabilities for 1992 and 1995 in full but failed to meet
the criteria for an offer in compromise, and that the notice of
lien was appropriate. Petitioners have not raised any other
challenges to the appropriateness of the collection action or any
collection alternatives. A petition for review of a collection
action must clearly specify the errors alleged to have been
committed in the Notice of Determination. Any issue not raised
in the assignments of error is deemed to be conceded by
petitioners. Rule 331(b)(4); Lunsford v. Commissioner, 117 T.C.
183, 185-186 (2001). There was no abuse of discretion with
respect to the issuance of the Notice of Determination.
We conclude that the bankruptcy court did not specifically
determine that the petitioners’ unpaid Federal tax liabilities
were discharged by the bankruptcy proceeding or were
dischargeable debts under the Bankruptcy Code. The Court has
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011