Francis A. Morlino - Page 1

                                 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                      
                    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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