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petitioners’ offer in compromise based on the incorrect
assumption that they did not file the referenced tax returns for
2002.
In answer, respondent alleged that petitioners were
precluded by section 6330(c)(2)(B) from litigating in this
proceeding the amount or existence of their underlying tax
liability. According to respondent, the amount of taxes owed by
petitioners, the amount of their payments, the application of
those payments, the rates and accrual of interest, and all other
relevant matters alleged by petitioners in their petition to be
improper had been within the scope and jurisdiction of the
bankruptcy court, and petitioners had the full opportunity in
their bankruptcy proceeding to challenge the amounts and
existence of any taxes under the jurisdiction of the bankruptcy
court.
On March 14, 2005, approximately 3 weeks after respondent’s
answer was filed, petitioner and respondent filed with the Court
a stipulation of settlement asking the Court to enter a decision
against petitioner fixing an agreed-upon amount of unpaid income
taxes (inclusive of additions to tax, penalties, and interest) as
of March 15, 2005.
Discussion
Respondent and petitioner ask the Court to enter a decision
fixing an agreed-upon amount of petitioner’s unpaid Federal
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