- 22 -
the admission of petitioner’s trial testimony and, with one
exception, also sustain it with respect to the admission of Ms.
Boudreau’s trial testimony. Our reasons are as follows.
2. Petitioner’s Trial Testimony
In Robinette v. Commissioner, supra, we admitted testimony
and documents not provided to Appeals on a showing that the
evidence presented at trial related to issues raised at the
taxpayer’s section 6330 hearing and was relevant and admissible
under the Federal Rules of Evidence.
The sole issue raised by petitioner at the section 6330
hearing was a collection alternative; i.e., the offer in
compromise. Petitioner submitted to Ms. Boudreau an IRS Form
656, Offer in Compromise, on which he checked boxes indicating
that the basis of the offer was either doubt as to collectibility
or effective tax administration. He indicated on the form that
there were special circumstances (which he may have neglected to
describe). During the October 3 meeting, Ms. Boudreau asked Mr.
Burke to describe petitioner’s special circumstances. Mr. Burke
responded, but not fully, since petitioner had prohibited him
from discussing the nature of petitioner’s illness. At trial,
Mr. Burke stated that petitioner wished to testify so that he
6(...continued)
parties to the contrary, appeal of this case would lie to the
Court of Appeals for the First Circuit. See sec. 7482(b).
Page: Previous 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 NextLast modified: May 25, 2011