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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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Last modified: November 10, 2007