Juanita and Emmanuel Kendricks - Page 17

                                       - 17 -                                         
          offer was returned to petitioners as not processable in the form            
          submitted.  A second offer (we assume corrected) was sent to the            
          IRS the day after the notices of determination were sent.  Since            
          there was no offer in compromise before Appeals, there was no               
          abuse of discretion in Appeals’ failing to consider an offer in             
          compromise.  Finally, petitioners can raise no issue here that              
          they did not raise during their collection due process hearing.             
          See Magana v. Commissioner, 118 T.C. 488, 493 (2002); secs.                 
          301.6320-1(f)(2), Q&A-F5, and 301.6330-1(f)(2), Q&A-F5, Proced. &           
          Admin. Regs.                                                                
               D.  Conclusion                                                         
               Petitioners have failed to show any error in Appeals’                  
          determination to proceed to collect by levy the unpaid                      
          IV.  Conclusion                                                             
               As stated, we shall grant the motion.                                  

                                                  An appropriate order and            
                                             decision will be entered for             

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  

Last modified: May 25, 2011