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As no viable options have been presented for consider-
ation, further Appeals consideration of this account is
not warranted.
The filing of the Notice of Federal Tax Lien is sus-
tained by the Appeals office at this time. [Reproduced
literally.]
In the petition that petitioners filed commencing the
instant case, petitioners alleged:
We respectfully request the release of the lien applied
against us and the abatement of the associated penalty
and interest. Sufficient taxes have been paid to cover
our tax debt which is evidenced by the AMT credit due
us for $120,868 that the IRS currently holds.
Discussion
The Court may grant summary judgment where there is no
genuine issue of material fact and a decision may be rendered as
a matter of law. Rule 121(b); Sundstrand Corp. v. Commissioner,
98 T.C. 518, 520 (1992), affd. 17 F.3d 965 (7th Cir. 1994).
Petitioners filed a response (petitioners’ response) to
respondent’s motion in which they oppose the granting of that
motion. According to petitioners,
The significant issue of material fact which is not
conceded is that the Collection Due Process hearing
should have considered the penalty assessment. * * *
the penalty waiver is justified because the estimated
tax penalties and failure to pay penalties were gener-
ated as a result of faulty tax advice.
* * * Petitioners raised the issue of propriety of
assessment of the penalties at the CDP hearing. It was
an abuse of discretion for the CDP officer to decline
to consider the penalty waiver request. The case of
Bell, 126 T.C. No. 18 (2006) cited by Respondent is
applicable because it references challenge to the
entire tax liability. A penalty abatement request may
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