TAX COURT OPINION

Case: David L. Norfolk
Docket Number: 20728-06L
Judge: Colvin
Opinion Type: bench
Filed: 05/29/2008
Pages: 4

ADM . RECORDED { SERVICE CAL . STAT . UNITED STATES TAX COURT WASHINGTON, D.C. 20217 DAVID L . NORFOL K Petitioner, * V . Docket No . 20728-06L COMMISSIONER OF INTERNAL REVENU E Respondent . * * ORDE R Pursuant to Rule 152(b), Tax Court Rules of Practice and Procedure, it i s ORDERED that the Clerk of the Court shall transmit herewith to petitioner and to respondent a copy of the pages of the transcript of the trial of the above case before Judge Joseph R . Goeke at Baltimore, Maryland, on May 6, 2008, containing his oral findings of fact and opinion rendered at the conclusion of trial . In accordance with the oral findings of fact and opinion, decision will be entered for respondent . (Signed) Joseph Robert Goeke Judge DATED : Washington, D .C . May 29, 2008 SERVED MAY 3 0 2008 3 1 Bench Opinion by Judge Joseph Robert Goeke 2 May 6, 200 8 3 David L Norfolk Docket Number 20728-06 L 4 5 THE COURT : The Court has decided to render 6 oral findings of fact and opinion in this case, and 7 the following represents the Court's oral findings of 8 fact and opinion . The oral findings of fact and 9 opinion shall not be relied upon as precedent in any 10 other case . 11 This bench opinion is made pursuant t o 12 Section 74X59(b) of the Internal Revenue Code and Rule 13 152 of the Tax Court Rules of Practice and Procedure . 14 Section references in this bench opinion are to the 15 Internal Revenue Code . 16 This case is a collection due process case 17 which began as a result of Respondent's issuance to 18 the Petitioner of a notice of intent to levy, an d 19 notice of your right to hearing . Petitioner the n 20 sought a hearing pursuant to Section 6330 with respect 21 to his income tax liabilities for the years 1993 , 22 1994, 1995, 1996, 1997, 1999, and 2003 . These 23 liabilities total $213,041 .34 . 24 The case was submitted based upon th e 25 stipulation of facts, and at the trial of the case Heritage Reporting Corporatio n (202) 628-4888 4 1 Petitioner readily admitted that the basis on which 2 Respondent ' s settlement officer denied Petitioner's 3 attempt to obtain an offer and compromise in th e 4 hearing was correct , and that he could not contest the 5 underlying facts relied upon by the settlemen t 6 officer . 7 These facts included the fact that the 8 Petitioner was not current on the payment of federal 9 employment and income taxes or the years precedin g 10 associated with the offer compromise , and that 020 11 therefore she could not process the offer-.ate '-1 12 compromise given Petitioner's noncompliance w i 13 federal tax deposit and estimated tax payments as well 14 as what the settlement officer said appeared to be a 15 significant monthly payment ability based upon the 16 bank record submitted by the Petitioner which sh e 17 found to be a payment ability that far exceeded the 18 amount of the offer rrn d compromise made by the D 19 Petitioner . 20 ) The Petitioner, as I said, did not contes t 21 these Therefore, we sustain Respondent's 22 determination to proceed with the notice of levy a n 23 the levy actions, and we e enter a decision for 4,aO 24 Respondent, find no abuse of discretion i n 25 Respondent's attempts to pursue collection action of Heritage Reporting Corporatio n (202) 628-4888 1 2 3 4 5 6 7 8 9 1 0 1 1 12 1 3 1 4 1 5 1 6 1 7 1 8 1 9 2 0 2 1 2 2 2 3 2 4 25 5 the Petitioner relative to the liabilities i n question . Therefore , a decision will be entered fo r Respondent . This concludes the Court's oral finding s of fact and opinion in this case . (Whereupon , at 10 :42 a .m ., the bench opinio n in the above - entitled matter was concluded . ) Heritage Reporting Corporation (202) 628-4888