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collection action(s) under section 6320 and/or 6330.1 In
response to a notice of intent to levy issued by respondent with
respect to outstanding income tax liabilities, petitioners Claude
and Dana Salazar (Mr. and Mrs. Salazar) submitted an offer-in-
compromise for all of their outstanding tax liabilities, which
also included employment tax liabilities of Mr. Salazar.
Petitioners also sought abatement of penalties for the period
their bankruptcy petition was pending. After Mr. Salazar
individually received a notice of intent to levy with respect to
his employment tax liabilities, Mr. Salazar submitted a second
offer-in-compromise and again challenged the assessment of
penalties and interest during the pendency of petitioners’
bankruptcy petition. Respondent issued separate notices of
determination rejecting both offers-in-compromise and sustaining
the proposed collection actions.
We have jurisdiction to review respondent’s collection
determination relating to the employment tax liabilities as well
as the income tax liabilities under amended section 6330(d)(1)
because respondent made his determination more than 60 days after
August 17, 2006. See Callahan v. Commissioner, 130 T.C. __
(2008). Respondent has now admitted to assessing a penalty
erroneously for petitioners’ 1997 income tax year while their
1Unless otherwise indicated, all section references are to
the Internal Revenue Code, as amended, and all Rule references
are to the Tax Court Rules of Practice and Procedure.
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Last modified: March 27, 2008