Kevin F. Foley and Shula K. Foley - Page 5

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          petitioners had a balance due on the contract for deed relating             
          to their residence of $67,836, and petitioners’ residence had a             
          fair market value of approximately $460,000.                                
               On June 19, 2006, petitioners timely filed a petition with             
          this Court.                                                                 
               In their petition, petitioners alleged only the following              
                    The Respondent erred in determining that a short-term             
                    extension of time to June 2007 for the petitioners to             
                    refinance or sell their home pursuant to a balloon                
                    payment on their Contract for Deed and thereby raise              
                    the funds to pay the liabilities was not an appropriate           
                    collection alternative * * *.                                     

               Summary judgment is appropriate where the pleadings, answers           
          to interrogatories, depositions, admissions, and other material             
          show there is no genuine issue as to any material fact and that a           
          decision may be rendered as a matter of law.  Rule 121(b); Beery            
          v. Commissioner, 122 T.C. 184, 187 (2004).                                  
               Under section 6330(d)(1), where a taxpayer’s underlying tax            
          liability is not at issue, we generally review respondent’s                 
          Appeals Office notice of determination for an abuse of                      
          discretion.  Sego v. Commissioner, 114 T.C. 604, 609-610 (2000).            
               In an Appeals Office hearing, generally respondent is                  
          required to consider issues raised by a taxpayer including                  

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Last modified: November 10, 2007