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David P. Leeper, for petitioners.
Erin K. Huss, for respondent.
MEMORANDUM OPINION
NIMS, Judge: This case is before the Court on both parties’
motions for summary judgment pursuant to Rule 121. The instant
proceeding arises from a petition for judicial review filed in
response to a Notice Of Determination Concerning Collection
Action(s) Under Section 6320 and/or 6330. Unless otherwise
indicated, all section references are to the Internal Revenue
Code in effect for the years in issue, and all Rule references
are to the Tax Court Rules of Practice and Procedure. The
parties do not challenge the Court’s jurisdiction over this case.
Petitioners do not dispute their liability for underlying taxes,
penalties, and interest. The sole issue for decision is whether
respondent’s rejection of petitioners’ offer in compromise
constitutes an abuse of discretion.
Background
Some of the facts are stipulated and are incorporated herein
by this reference. At the time the petition was filed in this
case, petitioners resided in El Paso, Texas.
Petitioner Sal Alaniz is a 73-year-old insurance salesman
who has been diagnosed with high blood pressure and severe vision
impairment. Petitioner Ruth Alaniz assists her husband in the
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