- 2 -
Held: R did not abuse his discretion in rejecting
the installment agreement when P failed to make
estimated tax payments.
Held, further, the estate of P may not raise the
underlying tax liability on appeal of R’s determination
when the underlying liability was not properly raised
during the collection review hearing before R’s Appeals
Office.
Erasmo S. Bruno, for petitioner.
Marc L. Caine, for respondent.
OPINION
GOEKE, Judge: This case is before the Court for review of a
Notice of Determination Concerning Collection Action(s) Under
Section 6320 and/or 6330 (notice of determination).1 Respondent
has moved to dismiss for lack of prosecution on the grounds that
no party has been substituted for Joseph Giamelli since his
death. Alternatively, respondent has moved for summary judgment
on the grounds that there is no evidence that the Appeals officer
abused her discretion in sustaining the proposed collection
action. Because Mrs. Giamelli, as the executrix of Mr.
Giamelli’s estate, has moved to be substituted as the petitioner
in this case, respondent’s motion to dismiss for lack of
1Unless otherwise indicated, all section references are to
the Internal Revenue Code, as amended, and all Rule references
are to the Tax Court Rules of Practice and Procedure.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: November 10, 2007