T.C. Memo. 2005-203
UNITED STATES TAX COURT
FRANCIS A. MORLINO, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 18441-03L. Filed August 24, 2005.
P asks us to review a determination by R’s
settlement officer (SO) that R may proceed with
collection by levy of P’s unpaid tax liability for
2001. P claims that the SO abused his discretion by
prematurely concluding P’s hearing when P did not
provide information by the deadline set by the SO. R
objects to P’s testimony as to extenuating
circumstances that prevented him from meeting the
deadline.
1. Held: P’s testimony is irrelevant since
neither he nor his counsel communicated the extenuating
circumstances to the SO (nor has P explained his
failure to do so).
2. Held, further, R may proceed with collection
since the deadline was reasonable.
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