Theodore C. and Denise M. Schwartz - Page 2

                                        - 2 -                                         
          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.                                        
               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              
               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).                                

Page:  Previous  1  2  3  4  5  6  7  8  9  Next 

Last modified: November 10, 2007