Michael Norton - Page 7

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          review the Commissioner’s determination for abuse of discretion.            
          Sego v. Commissioner, supra at 610.                                         
               Petitioner’s sole claim is that the penalty and interest for           
          1995 were supposed to be paid or should have been paid out of the           
          seized funds.  Petitioner’s claim is without merit.                         
               The plea agreement is clear:  the seized funds could be used           
          to pay the tax deficiency for 1995, but petitioner agreed that              
          the seized funds would not be used to pay his penalties or                  
          interest for 1995.  Assistant U.S. Attorney Charles B. Burch, who           
          prosecuted petitioner, credibly testified that the Government               
          agreed to pay petitioner’s 1995 tax deficiency out of the seized            
          funds as the sole amount to be paid out of the seized funds                 
          toward petitioner’s tax obligation for 1995.  Mr. Burch further             
          testified that the Government never agreed to write off the                 
          penalties and interest or pay the penalties and interest out of             
          the seized funds.                                                           
               Petitioner’s testimony and claims to the contrary are not              
          credible.  The Court is not required to accept petitioner’s                 
          unsubstantiated, self-interested, and questionable testimony.               
          See Wood v. Commissioner, 338 F.2d 602, 605 (9th Cir. 1964),                
          affg. 41 T.C. 593 (1964); Archer v. Commissioner, 227 F.2d 270,             
          273 (5th Cir. 1955), affg. a Memorandum Opinion of this Court;              

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