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PIXLEY v. COMMISSIONER

Docket No. 7093-02L.

123 T.C. 269 (2004)

123 T.C. No. 15

BRADLEY M. AND MONICA PIXLEY, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 15, 2004.

Attorney(s) appearing for the Case

Tommy E. Swate, for petitioners.

Daniel N. Price, for respondent.

OPINION

THORNTON, Judge:

Pursuant to section 6330(d), petitioners filed a petition for review of an Appeals Office determination sustaining a proposed levy.1 The primary issue for decision is whether, in evaluating petitioners' offer in compromise, the Appeals officer should have considered petitioners' alleged tithing expenses in determining whether they had the ability to pay their outstanding tax liabilities.

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