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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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