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preferring instead to submit this case on the stipulation and his
written arguments.
Respondent, on the other hand, filed a motion for summary
judgment based on a declaration of Williams “setting out the
relevant documents contained in the administrative file from the
CDP hearing”. Respondent contends that:
Testimony and/or evidence outside of the
administrative record may be admissible if the
administrative record does not completely disclose all
of the factors considered by the agency or if there is
a dispute over what happened during the hearing
process. Murphy v. Commissioner, 125 T.C. 301 (2005)
(new evidence regarding an irregularity in the conduct
of a hearing or some defect in the record may be
presented at trial, even if the record rule is
applicable). See also Robinette, 439 F.3d, at 461 (“Of
course, where a record created in informal proceedings
does not adequately disclose the basis for the agency’s
decision, then it may be appropriate for the reviewing
court to receive evidence concerning what happened
during the agency proceedings.” (citation omitted)).
The administrative record in this case, however, not
only completely discloses all of the factors that
respondent’s settlement officer considered in making
his determination, but also confirms that he did not
omit any relevant factor required to make such
determination, and petitioner has failed to allege
material facts or otherwise make a prima facie showing
that any exceptions to the record rule apply.
Respondent also alleged:
On February 10, 2005, petitioner met with
respondent’s Revenue Officer Sheila Stewart in
respondent’s Owensboro, Kentucky office to discuss
petitioner’s unpaid income tax liabilities. During
that meeting, petitioner told Revenue Officer Stewart
that he had received the prior correspondence sent to
him by respondent’s Innocent Spouse Unit in Cincinnati,
Ohio, regarding the innocent spouse relief claim filed
by Tammy S. Holloway and that he did not contest or
otherwise dispute such claim by her because he feared
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