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Pursuant to section 6330(d), petitioner seeks review of
respondent’s determination. The sole issue for decision is
whether respondent abused his discretion in sustaining the
proposed levy action.
FINDINGS OF FACT
The parties’ stipulation of facts and the attached exhibits
are incorporated herein by this reference. The facts stipulated
are so found.2 Petitioner resided in Westminster, California,
1(...continued)
the Internal Revenue Code, as amended, and all Rule references
are to the Tax Court Rules of Practice and Procedure. Amounts
are rounded to the nearest dollar.
2 Respondent reserved relevancy objections to many of the
exhibits attached to the stipulations of fact. Fed. R. Evid. 402
provides the general rule that all relevant evidence is
admissible, while evidence which is not relevant is not
admissible. Fed. R. Evid. 401 defines relevant evidence as
“evidence having any tendency to make the existence of any fact
that is of consequence to the determination of the action more
probable or less probable than it would be without the evidence.”
While the relevancy of some exhibits is certainly limited, this
Court finds that the exhibits meet the threshold definition of
relevant evidence and are admissible. The Court will give the
exhibits only such consideration as is warranted by their
pertinence to the Court’s analysis of petitioner’s case.
Respondent also objected to many of the exhibits on the
basis of hearsay. Even if the Court were to receive those
exhibits into evidence, they would have no impact on our findings
of fact or on the outcome of this case.
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Last modified: May 25, 2011