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agreement request during the ensuing months. The discussions did
not result in an installment agreement because Mr. Giamelli was
not current with his estimated tax payments for tax years after
2001 as required by existing IRS guidelines.
After respondent issued a notice of determination to the
Giamellis sustaining the tax lien filing for 2001, Mr. Giamelli
filed a petition with this Court pursuant to sections 6320(c) and
6330(d). The only issue raised by Mr. Giamelli in his petition
was his desire to be allowed to enter into an installment
agreement to resolve his unpaid tax liability for 2001.
Respondent and Mr. Giamelli subsequently reached an
agreement regarding an installment agreement. Unfortunately,
before a decision document could be executed by the parties, Mr.
Giamelli was killed in an automobile accident. The majority
opinion indicates that Mr. Giamelli’s estate, of which Mrs.
Giamelli is the executrix, will be substituted as petitioner.
Mrs. Giamelli, as executrix of the estate, repudiated the
installment agreement and notified respondent that she wishes to
disclose certain wrongdoings of her deceased husband that she
believes will alter the underlying tax liability for 2001.
Specifically, she wants to disclose alleged illegal payments that
she believes are deductible and will reduce the tax liability
reported on the 2001 joint return. Respondent filed a motion for
summary judgment in which he alleges that there is no dispute
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