- 12 - were not raised at the conference they had with Appeals Officer Powell on September 18, 2002, but deny that they had a collection due process hearing because they were not allowed to challenge the underlying liabilities. Finally, petitioners argue that there is an offer in compromise pending with respect to those liabilities. III. Discussion A. Material Issues of Fact There is no dispute with respect to the bankruptcy files and the hearing files. Those files establish most of the facts material to this case. Because petitioners argue that, although they received the notices, they did not receive them in time to petition the Tax Court, respondent does not rely on receipt of the notices as the reason petitioners were precluded at their conference with Appeals Officer Powell from raising challenges to their liabilities for the unpaid assessments. Rather, respondent relies on the opportunity presented to petitioners by the bankruptcy case to dispute those liabilities. Since the relevant facts with respect to the bankruptcy case are not in dispute, we are faced with the question of whether, as a matter of law, the bankruptcy case presented petitioners the opportunity to dispute the underlying liabilities. We need make no finding as to when petitioners received the notices.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
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