Laura K. Davis, et al. - Page 12

                                       - 12 -                                         
          liabilities (without distinction, liability), he could not                  
          challenge the liability.  Thus, at his collection due process               
          hearing, petitioner could raise only collection alternatives.               
          Although nothing prevented him from doing so, he did not raise              
          any collection alternative, nor did Ms. Davis present any basis             
          for innocent spouse relief.  Finally, no other error assigned by            
          petitioner raised any justiciable issue or showed any abuse of              
          discretion by the settlement officer.  Respondent also moved in             
          docket No. 146-05L (concerning Mr. Davis’s 1997 and 1998 taxable            
          years) that we impose a penalty on him under section 6673 in the            
          amount of $25,000, “as petitioner has instituted this proceeding            
          primarily for the purpose of delay, and petitioner’s position * *           
          * is frivolous or groundless.”                                              
          Petitioners’ Objections                                                     
               On February 6, 2006, each petitioner filed an objection to             
          respondent’s motion for summary judgment.  No petitioner disputed           
          that he failed to present collection alternatives.  Each argued             
          that the settlement officer had not given him adequate time to              
          make his case.  Each claimed that he required additional                    
          information to prepare collection alternatives and to resolve               
          other issues relating to the years at issue.  In docket Nos. 144-           
          05L, 145-05L, and 147-05L, petitioners specifically argued that             
          the settlement officer failed to allow additional time to                   
          retrieve relevant documents from the IRS.  Each petitioner argued           

Page:  Previous  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  Next 

Last modified: November 10, 2007