Estate of Carol Andrews, Deceased, Robert Andrews, Special Administrator, and Robert Andrews - Page 31

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          to be considered.  Petitioners’ argument is not supported by the            
               Petitioners assert that they were “initially only given                
          weeks” to provide all information.  However, they ignore the fact           
          that Ms. Cochran granted their requested extension and allowed              
          them until March 31, 2004, to submit information.  Additionally,            
          petitioners have not identified any documents or other                      
          information that they believe Ms. Cochran should have considered            
          but that they were unable to produce because of the deadline for            
          submission.  Given the thoroughness and the amount of information           
          submitted, it is unclear why petitioners needed additional time.            
          We do not believe that Ms. Cochran abused her discretion by                 
          establishing a deadline for the submission of information.                  
               4.   Mr. Andrews’ Pending Innocent Spouse Claim                        
               At the time of the section 6330 hearing, Mr. Andrews had an            
          innocent spouse case pending before the Tax Court at docket No.             
          19705-02.  In their petition, petitioners argued that, because of           
          Mr. Andrews’s pending innocent spouse claim:  (1)  Respondent               
          abused his discretion by considering the assets of both spouses;            
          and (2) the notice of intent to levy was invalid against Mr.                
               Petitioners did not argue on brief that respondent abused              
          his discretion by considering the assets of both spouses.                   

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