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MEMORANDUM FINDINGS OF FACT AND OPINION
LARO, Judge: Petitioners Martin Smith (Smith) and Sharon
Smith petitioned the Court under section 6330(d) to review the
determination of respondent’s Office of Appeals (Appeals)
sustaining a proposed levy related to petitioners’ assessed
Federal income tax liability (inclusive of additions to tax,
penalties, and interest) for 1984, 1985, 1986, and 1991; that
liability totaled $79,461. Petitioners argue that the proposed
levy is improper because, they argue, Appeals was required to
accept their offer to pay $11,552 to compromise their assessed
and unassessed Federal income tax liability (inclusive of
additions to tax, penalties, and interest) for 1984 through 1996;
petitioners estimate that liability to total $265,023. We decide
whether Appeals abused its discretion in rejecting petitioners’
offer. We hold it did not.2
2 Petitioners also dispute a determination by Appeals
concerning their liability for increased interest under sec.
6621(c). As to this dispute, the parties agreed to be bound by a
final decision in Ertz v. Commissioner, docket No. 20336-04L,
which involved a similar issue. On Jan. 24, 2007, the Court held
in Ertz v. Commissioner, T.C. Memo. 2007-15, that the Court lacks
jurisdiction to decide the issue to which the parties agreed to
be bound. On the basis of Ertz v. Commissioner, supra, we shall
dismiss for lack of jurisdiction the portion of this case that
concerns petitioners’ liability for increased interest under sec.
6621(c).
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Last modified: November 10, 2007