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petitioners could not have paid tax without undue hardship, and
that respondent’s records show that petitioners’ wages from 1994-
97 exceeded $120,000 per year.
On January 13, 2000, Gurnaby issued the notice of decision
disallowing petitioners’ request to abate the late payment
addition for 1993, 1995, and 1996. Respondent had requested
information from petitioners several times before denying their
request. Respondent had requested but petitioners or their
representative did not provide: (a) Petitioners’ canceled checks
and other bank and financial records showing how petitioners
spent their income; (b) documents showing that petitioners were
either unable to pay the tax or would have suffered undue
hardship if they did; and (c) documents showing that services at
the private school attended by their son, who had been diagnosed
with attention deficit disorder and Tourette’s syndrome, were not
available in the public schools.
3. Settlement of Petitioners’ Claim
On August 17, 2001, Leiba sent to Jack Estoll (Estoll),
Gurnaby’s manager, copies of documents petitioners had previously
submitted to respondent’s Appeals Office relating to their
request to abate the late payment addition and claim for refund.
On September 27, 2001, at a conference attended by Leiba,
Gurnaby, and Estoll, respondent offered to concede the late
payment addition for 1993 if petitioners would concede the late
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Last modified: May 25, 2011