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the tax or would have suffered undue hardship if they did; and
(iii) documents showing that services at the private school
attended by their son were not available in the public schools.
Gurnaby and Sims told petitioners and Leiba that petitioners
had not established that they exercised ordinary care in
providing for payment of their 1993 tax and that they had not
showed that they could not pay or would have suffered undue
hardship if they had paid the tax on time.
Petitioners did not provide all of the information that Sims
and Gurnaby requested. Instead of responding to Sims’s and
Gurnaby’s requests, petitioners emphasized at the administrative
level and in this case that petitioners had filed for bankruptcy
protection in 1991 and had their home in 1997 sold due to default
under a deed of trust. Gurnaby made clear that he thought that
those two events did not establish that petitioners were unable
to pay their 1993 tax without undue hardship.
Petitioners conceded that they could not show that services
at the private school attended by their son were not available in
the public schools. Petitioners contend that information Gurnaby
requested about petitioners’ withholding was not relevant or
readily available to them. Leiba said in one of his letters to
respondent’s Appeals officers that it was unlikely that
petitioners would have records to support their withholding for
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Last modified: May 25, 2011