Estate of Melvine B. Atkinson, Deceased, Christopher J. MacQuarrie, Personal Representative - Page 10




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               reasonable under the circumstances, and all legal and                  
               procedural requirements were met.                                      

               The estate has failed to file returns, failed to                       
               provide full financial disclosure, failed to make                      
               significant voluntary payments on the amount due, and                  
               failed to submit a viable collection alternative.  As a                
               result, it has failed to show that the issuance of the                 
               Notice is overly intrusive or that a better collection                 
               alternative is available.  Therefore, the issuance of                  
               the Notice balances the efficient collection of the                    
               taxes with a concern that the collection action be no                  
               more intrusive than necessary.                                         
          A timely petition was filed with this Court on February 4, 2005.            
               A hearing was held on November 14, 2005, where pending                 
          motions were disposed of, and the trial was started with the                
          filing of the stipulation of facts.7  The parties indicated that            
          the only witness would be Mr. Williams unless there was a                   
          rebuttal witness called.  The estate asked to delay Mr. Williams’           
          testimony for up to 30 days so that another attorney could be               
          employed to conduct Mr. Williams’ examination.  The request was             
          granted, and the trial was adjourned until December 14, 2005.               
          Subsequently, on December 14, 2005, the trial was continued so              



               7In the stipulation of facts, the estate reserved                      
          evidentiary objections to the contact sheets based on Fed. R.               
          Evid. 404, which provides in pertinent part “Evidence of a                  
          person’s character or trait of character is not admissible for              
          the purpose of proving action in conformity therewith on a                  
          particular occasion”.  The estate’s reliance on Fed. R. Evid. 404           
          is misplaced as respondent is not attempting to prove any act on            
          the part of Mr. MacQuarrie, and Mr. MacQuarrie was not called as            
          a witness at trial.  The Court concludes that the contact sheets            
          are admissible.                                                             





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