Garnett E. Thorpe - Page 3

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               The issue for decision is whether respondent’s Appeals                 
          officer abused his discretion in sustaining a proposed levy to              
          collect petitioner’s unpaid income tax liability for 1997                   
          following a collection due process hearing (CDP hearing) under              
          section 6330.                                                               
               Some of the facts have been stipulated and are so found.               
          The stipulation of facts and the attached exhibits are                      
          incorporated herein by this reference.  When he filed his                   
          petition, petitioner resided in Rockford, Illinois.                         
               Petitioner and his former wife, Jacynth R. Thorpe (Mrs.                
          Thorpe), filed a joint income tax return for 1997.  Following an            
          examination of their 1997 return, petitioner and Mrs. Thorpe                
          agreed to a tax deficiency plus additions to tax.  The total                
          liability for taxes and additions to tax for 1997 is                        
          approximately $7,000.                                                       
               In March 1999, petitioner filed a chapter 7 bankruptcy                 
          petition, and he was granted a discharge in his bankruptcy case             
          on April 25, 2001.  Petitioner’s Federal income tax liabilities             
          were not discharged.                                                        
               On August 6, 2001, respondent issued a Final Notice--Notice            
          of Intent to Levy and Notice of Your Right to a Hearing (final              
          notice) to petitioner and Mrs. Thorpe in connection with their              
          income tax assessments for 1997.  On August 20, 2001, petitioner            

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