124 T.C. No. 6
UNITED STATES TAX COURT
JUANITA AND EMMANUEL KENDRICKS, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3430-03L. Filed March 9, 2005.
At the conclusion of a collection due process
hearing (hearing), R’s Appeals Office (Appeals)
determined to proceed by levy to collect unpaid
assessments of tax. Ps ask us to review that
determination. Among other errors, Ps claim that
Appeals erred in not allowing them to raise at the
hearing the tax liabilities underlying the unpaid
assessments because they had not had the opportunity to
dispute those liabilities in a bankruptcy proceeding
instituted by them.
1. Held: The bankruptcy proceeding instituted by
petitioners afforded them the opportunity to dispute
the underlying liabilities within the meaning of sec.
6330(c)(2)(B), I.R.C., and, as a result, Ps were
precluded from raising those liabilities during the
hearing.
2. Held, further, because Ps neither raised
collection alternatives during the hearing nor properly
made an offer in compromise, Appeals did not err in
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