Francis A. Morlino - Page 8

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          determining that respondent may proceed with levy to collect the            
          unpaid tax.  Respondent objects to the admission of petitioner’s            
          evidence of extenuating circumstances, since the administrative             
          record contains no mention of such circumstances.                           
          IV.  Admissibility of Petitioner’s Testimony                                
               A.  The Testimony                                                      
               At the trial of this case, over the objection of respondent,           
          petitioner testified as to some of his activities during August             
          and September of 2003.  The essence of the testimony is as                  
          follows:  In August of 2003, petitioner and his wife were forced            
          to leave their home in Massachusetts and travel to California in            
          order to attend to their daughter’s family after a seizure                  
          temporarily left their daughter’s husband paralyzed.  They flew             
          to California on August 7, 2003, and returned home on August 23,            
          2003.  Much of the information requested by Mr. O’Shea in his               
          letter of July 23, 2003, and thereafter was stored in leased                
          space outside petitioner’s home, which delayed petitioner in                
          assembling the information.                                                 
               Respondent objected to the testimony on the grounds of                 
          relevancy.  The Court noted respondent’s objection but reserved             
          its ruling.                                                                 

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