Joseph Giamelli - Page 1

                                   129 T.C. No. 14                                    

                               UNITED STATES TAX COURT                                

                           JOSEPH GIAMELLI, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 23150-04L.         Filed October 30, 2007.                  

                    P and his wife filed a joint Federal income tax                   
               return for the 2001 tax year reporting a tax due.  P                   
               failed to pay the amount due with the joint return.  R                 
               accepted the return as filed and assessed the tax                      
               reported therein.  Sec. 6201(a)(1), I.R.C.  R issued to                
               P a notice of Federal tax lien, and P filed a request                  
               for a collection review hearing pursuant to sec. 6320,                 
               I.R.C.  During the pendency of the collection review                   
               hearing, P and R attempted to negotiate an installment                 
               agreement.  R issued a notice of determination                         
               rejecting the proposed installment agreement when P                    
               failed to make estimated tax payments for later tax                    
               years.  After filing a petition in this Court for                      
               review of R’s determination, P was killed in an                        
               automobile accident.  The estate of P now wishes to be                 
               substituted for P and, for the first time on appeal of                 
               R’s determination, seeks to raise challenges to P’s                    
               underlying liability.                                                  

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Last modified: November 10, 2007