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erred by determining that the Federal tax lien should not be
withdrawn. At trial, petitioner testified that the Federal tax
lien was affecting his business and petitioners would be able to
pay their taxes if the lien was removed. On brief, petitioners
requested that the Court find as a fact that “The Petitioner
believes that if the Federal Tax Lien was taken off, he would be
able to earn money to pay his 1999 tax liability.” However,
petitioners did not argue on brief that respondent abused his
discretion by determining that the Federal tax lien should not be
withdrawn.
Rule 331(b)(4) provides that, in a lien or levy action, the
petition must include “Clear and concise assignments of each and
every error which the petitioner alleges to have been committed
in the notice of determination. Any issue not raised in the
assignments of error shall be deemed to be conceded.” Because
petitioners did not allege in their petition that respondent
abused his discretion by determining that the Federal tax lien
should not be withdrawn and because petitioners did not address
it on brief, we find that petitioners have conceded the issue.
Therefore, we hold that respondent did not abuse his discretion
by determining that a Federal tax lien was appropriately filed
and would remain in effect until petitioners’ tax liability was
satisfied.
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Last modified: November 10, 2007