Robert and Grace Bergevin - Page 3




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          should be limited to the administrative record under the Court of           
          Appeals opinion in Robinette v. Commissioner, 439 F.3d 455 (8th             
          Cir. 2006), revg. 123 T.C. 85 (2004).  In view of the years for             
          which the interest on the underlying liabilities is accruing, we            
          have decided to proceed with our opinion in this case.  The issue           
          for decision is whether it was an abuse of discretion to refuse             
          petitioners’ offer-in-compromise and to determine that collection           
          efforts should proceed.                                                     
                                     Background                                       
               Although the record is voluminous, we do not here recount in           
          detail the background of the Hoyt partnerships; that has been               
          restated many times.  We simply outline those facts necessary to            
          an understanding of petitioners’ arguments to the settlement                
          officer who conducted the section 6330 hearing and to the Court.            
          Walter J. Hoyt III (Hoyt or Jay Hoyt)                                       
               Many facts and documents have been stipulated in six                   
          separate stipulations filed in this case, which are incorporated            
          in our findings by this reference.  Background facts concerning             
          the venture in which petitioners invested are described in                  
          “narrative stipulations” relating to Hoyt.  From about 1971                 
          through 1998, Hoyt organized and promoted to thousands of                   
          investors more than 100 cattle breeding partnerships and some               
          sheep partnerships.  The partnerships were all organized and                
          operated in essentially the same manner.  In addition, all of the           







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