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information explaining why the 2000 return was not filed timely”.
In her letter, the Appeals officer stated that she would be
unable to recommend abating the section 6651(a)(2) addition to
tax for failure to pay for either 1999 or 2000 for several
reasons: (1) Because petitioners had presented no evidence to
support their claim that Richard’s heart surgery had diminished
his mental ability to function at his business; (2) because
petitioners had failed to submit evidence that the funds taken
from their savings were used for living expenses; and (3) because
petitioners had not shown ordinary care and prudence with respect
to the requirement to make estimated tax payments.
Shortly after receiving this letter, petitioners proposed an
installment agreement of $1,200 per month. Apparently, the
Appeals officer rejected this counteroffer.
The Appeals Office issued a Notice of Determination
Concerning Collection Action(s) Under Section 6320 and/or 6330
(the Notice of Determination), dated October 29, 2003, sustaining
the proposed levy and denying petitioners’ request for an
installment agreement.4 The Notice of Determination refers to
4 The Notice of Determination Concerning Collection
Action(s) Under Section 6320 and/or 6330 (Notice of
Determination) states as its “Summary of Determination” simply
that “Based on all information available, the proposed collection
enforcement action is appropriate in this case.” An attachment
to the Notice of Determination, however, states that the Appeals
officer had recommended abating the sec. 6651(a)(1) addition to
tax for failure to timely file for 1999. Respondent’s proposed
(continued...)
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