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During their CDP hearing,7 petitioners requested that their
liabilities for 1993 and 1994 be “dropped” because of Mr. Caple’s
health status and the “inefficiency of the IRS personnel.”
Petitioners admitted during the hearing that while they had
“sufficient assets” to pay the amounts owed, they had no current
income and were living at “the poverty line.”8
During the hearing, petitioners discussed the general nature
of Mr. Caple’s illness, but they did not provide Ms. Roberts with
any specific documentation relating to his current medical
condition and/or prognosis. Petitioners did not provide Ms.
Roberts with any documentation relating to Mr. Caple’s medical
condition following the hearing. Petitioners did provide a
written statement detailing Mr. Caple’s and Ashley’s
medical ailments; however, they did not provide any documentation
in support of their statements.9
7 Ms. Roberts and Mr. Caple exchanged telephone messages
before and on May 27, 2004. Sometime in the morning of May 27,
2004, Mr. Caple left Ms. Roberts a voicemail message asking her
to “call him back after he got back from his run at 1 p.m.”
8 Petitioners did not provide Ms. Roberts (either before or
after the hearing) with evidentiary support for their claim that
they were living at the “poverty line.” Petitioners did,
however, provide a summary of assets to respondent’s Appeals
Office that showed their total general equity to be $169,570. We
note that in 2004, the Federal poverty line for a family of three
was set at $15,670. Annual Update of HHS Poverty Guidelines, 69
Fed. Reg. 7336 (Feb. 13, 2004).
9 Petitioners’ only daughter, Ashley, was 16 years old at
the time of the hearing. When this matter was before the Court,
(continued...)
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