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Held: Pursuant to sec. 6330(c), I.R.C., abuse of
discretion is the applicable standard of review.
Held, further, When reviewing R’s determination
for an abuse of discretion under sec. 6330, I.R.C., we
may consider evidence presented at trial which was not
included in the administrative record.
Held, further, R abused his discretion in
determining to proceed with collection.
Thomas L. Overbey and Laurie M. Boyd, for petitioner.
Martha J. Weber, for respondent.
VASQUEZ, Judge: This case was commenced in response to a
Notice of Determination Concerning Collection Action(s) Under
Sections 63201 and/or 6330. The issue is whether respondent may
proceed with collection of petitioner’s 1983, 1984, 1985, 1986,
1987, 1988, 1989, 1990, and 1991 tax liabilities.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulation of facts, first supplemental stipulation of
facts, second supplemental stipulation of facts, and the attached
exhibits are incorporated herein by this reference. At the time
he filed the petition, petitioner resided in Jonesboro, Arkansas.
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, and all Rule references are to the Tax
Court Rules of Practice and Procedure. All amounts are rounded
to the nearest dollar.
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Last modified: May 25, 2011