Juanita and Emmanuel Kendricks - Page 12

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          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               
          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.                                           

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