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liabilities for 1997 through 2003 (years at issue).1 Pursuant to
section 6330(d), petitioners seek review of respondent’s
determination.2 The issue for decision is whether the Appeals
officer abused her discretion in determining not to consider
petitioners’ collection alternative.
Background
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. When the petition was
filed, petitioners resided in San Rafael, California.
Petitioner Theodore C. Schwartz is a self-employed dentist.
Petitioners received two Final Notices of Intent to Levy and
Notice of Your Right to a Hearing (Final Notices), each issued on
June 7, 2005, regarding petitioners’ unpaid Federal income taxes,
including penalties and interest, as follows:
Year Unpaid tax
1997 $2,052.96
1998 12,861.03
1999 27,040.65
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years in issue, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
2 Petitioners originally sought to have this case conducted
under the small tax case procedures of sec. 7463(f)(2). However,
because petitioners’ total unpaid tax exceeds $50,000, this Court
removed the small tax case designation and discontinued
proceeding under the small tax case procedures of sec. 7463. See
Schwartz v. Commissioner, 128 T.C. 6 (2007).
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Last modified: November 10, 2007