Bradley M. and Monica Pixley v. Commissioner

123 T.C. No. 15

UNITED STATES TAX COURT BRADLEY M. AND MONICA PIXLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7093-02L. Filed September 15, 2004. H is an ordained Baptist minister. In this proceeding to collect Ps’ unpaid 1992 and 1993 tax liabilities by levy, Ps submitted to R’s Appeals Office an offer in compromise, claiming a “tithe to church” as part of their necessary living expenses. In evaluating Ps’ ability to pay their outstanding tax liabilities, the Appeals officer declined to take these alleged tithing expenses into account. Held: Under relevant…