-4- liabilities for those years, see sec. 6330(c)(2)(B), we review Appeals' determination for an abuse of discretion, see Sego v. Commissioner, supra at 610. Petitioner claims no specific abuse of discretion on the part of Appeals in making its determination, nor do we find any such abuse. As we understand petitioner’s sole position in this case, he claims that he has a mental condition (similar to paranoia) resulting from racial injustice against his ancestors and that this condition and injustice entitle him to relief from the lien. Those allegations, however, do not establish that Appeals abused its discretion as to any part of the determination at issue. We sustain Appeals’ determination in its entirety. We have considered all arguments made by petitioner for a contrary holding and found those arguments not discussed herein to be without merit. To reflect the foregoing, Decision will be entered for respondent.Page: Previous 1 2 3 4
Last modified: May 25, 2011