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MEMORANDUM FINDINGS OF FACT AND OPINION
WHERRY, Judge: This case is before the Court on a petition
for judicial review of a Notice of Determination Concerning
Collection Action(s) Under Section 6320 and/or 6330.1 The issue
for decision is whether respondent abused his discretion in
sustaining the proposed levy action for the Estate of Melvine B.
Atkinson’s (the estate) Federal estate tax liabilities.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.2
1Unless otherwise indicated, all section references are to
the Internal Revenue Code (Code) of 1986, as amended.
2In the stipulation of facts, the estate and respondent both
reserved relevancy objections to attached exhibits. 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 the 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, the
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 the case.
The estate also reserved objections based on Fed. R. Evid.
106, alleging that exhibits “[failed] to include communications
between the Respondent’s counsel and the Petitioner’s prior
counsel, who represented the Petitioner in protracted Tax Court
litigation (including two appeals thereof)”. The Court overrules
the estate’s objection as the evidence the estate seeks admitted
is not relevant to the instant case.
The estate also reserved objections, based on Fed. R. Evid.
403, “to the introduction of the Petitioner’s personal affairs
(continued...)
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Last modified: November 10, 2007