Douglas W. and Gail Caple - Page 16




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          admit that both father and daughter were at that time, and still            
          are, covered under their medical insurance policy.                          
               Despite ample evidence to the contrary, petitioners have               
          maintained that they are unable to make more than the $100                  
          proposed in their OIC, an amount that respondent’s Appeals                  
          officer did not abuse her discretion in rejecting.                          
               We therefore hold that respondent’s determination was not an           
          abuse of discretion and that respondent may proceed with his                
          collection of the tax liability by levy upon petitioners’                   
          property.                                                                   

                                                   Decision will be entered           
                                              for respondent.                         

























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