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We find that respondent made repeated efforts to work with
petitioners after they had defaulted on the underlying OIC. We
further find that although petitioners were aware that their
failure to timely file just once in the 5-year compliance period
would result in default, and that they were aware through phone
calls and correspondence from respondent about the default, they
chose to disregard the results of their noncompliance until the
time of the CDP hearing.
We therefore hold that respondent’s determination sustaining
the Notice of Federal Tax Lien was not an abuse of discretion and
that respondent may proceed with collection by Federal Tax Lien
of petitioners’ liability stemming from taxable year 1994.
Reviewed and adopted as the report of the Small Tax Case
Division.
Decision will be entered
for respondent.
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