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petitioner. On April 13, 2006, petitioner filed a “Motion to
Compel Settlement”.
The issues to be decided are (1) whether the ultimate
determination of respondent’s Appeals Office to sustain the
proposed collection action is an abuse of discretion; (2) whether
to grant or deny petitioner’s “Motion to Compel Settlement”; and
(3) whether petitioner is entitled to an award of costs and fees
pursuant to section 7430.
FINDINGS OF FACT
I. General Background
Some of the underlying facts of this case are set forth in
Drake I, and we incorporate by reference the portions of Drake I
that are relevant to our disposition of the instant case.
Petitioner Gregory Drake and Barbara Drake are husband and
wife. At the time of the filing of the petition, petitioner
resided in South Yarmouth, Massachusetts.
II. The 1997 Bankruptcy
As of August 19, 1997, respondent had filed Notices of
Federal Tax Lien against petitioner for income tax liabilities
for 1991, 1992, and 1995. On that date, Barbara Drake and
petitioner filed a joint bankruptcy petition under chapter 13 of
the Bankruptcy Code with the U.S. Bankruptcy Court for the
District of Massachusetts. Thereafter, respondent filed a proof
of claim with respect to the unpaid Federal income tax
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