Bobbie E. Johnson - Page 2

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          petitioner seeks review of respondent’s determination.  The issue           
          for decision is whether respondent abused his discretion in                 
          sustaining the proposed collection action.2                                 
                                  FINDINGS OF FACT                                    
               Some of the facts have been stipulated and are so found.               
          The first, second, third, fourth, and fifth stipulations of fact            
          and the attached exhibits are incorporated herein by this                   
          reference.3                                                                 


               1(...continued)                                                        
          the Internal Revenue Code, as amended, and all Rule references              
          are to the Tax Court Rules of Practice and Procedure.  Amounts              
          are rounded to the nearest dollar.                                          
               2  Petitioner also disputes respondent’s determination that            
          he is liable for the increased rate of interest on tax-motivated            
          transactions under sec. 6621(c).  As to this dispute, the parties           
          filed a stipulation to be bound by the Court’s determination in             
          Ertz v. Commissioner, T.C. Memo. 2007-15, which involves a                  
          similar issue.                                                              
               3  Respondent reserved relevancy objections to many of the             
          exhibits attached to the stipulations of fact.  Fed. R. Evid. 402           
          provides the general rule that all relevant evidence is                     
          admissible, while evidence which is not relevant is not                     
          admissible.  Fed. R. Evid. 401 defines relevant evidence as                 
          “evidence having any tendency to make the existence of any fact             
          that is of consequence to the determination of the action more              
          probable or less probable than it would be without the evidence.”           
          While the relevance of some exhibits is certainly limited, we               
          find that the exhibits meet the threshold definition of relevant            
          evidence and are admissible.  The Court will give the exhibits              
          only such consideration as is warranted by their pertinence to              
          the Court’s analysis of petitioner’s case.                                  
               Respondent also objected to many of the exhibits on the                
          basis of hearsay.  Even if we were to receive those exhibits into           
          evidence, they would have no impact on our findings of fact or on           
          the outcome of this case.                                                   





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