Sal and Ruth Alaniz - Page 10

                                       - 10 -                                         
          income generated from the insurance business, value in the Ford             
          Thunderbird, and petitioners’ increased expenditures since the              
          first settlement offer.  See Razo v. Commissioner, T.C. Memo.               
          2004-101.                                                                   
               We have considered all of the contentions and arguments of             
          the parties that are not discussed herein, and we find them to be           
          without merit, irrelevant, or moot.                                         
               We hold that respondent did not abuse his discretion and               
          correctly determined that collection efforts should proceed.                
               To reflect the foregoing,                                              

                                             An appropriate order and                 
                                        decision will be entered for                  
                                        respondent.                                   























Page:  Previous  1  2  3  4  5  6  7  8  9  10  

Last modified: May 25, 2011