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records within this period of time, and there is no evidence that
petitioner was unable to assist his attorney.
Petitioner did not submit an offer-in-compromise or any
financial information to respondent. Respondent gave petitioner
a reasonable amount of time to submit information about his
financial condition.6 We conclude that respondent’s
determination was not an abuse of discretion.7
Petitioner has failed to raise a spousal defense or make a
valid challenge to the appropriateness of respondent’s intended
collection action. These issues are now deemed conceded. Rule
331(b)(4).
In reaching all of our holdings herein, we have considered
all arguments made by the parties, and to the extent not
mentioned above, we find them to be irrelevant or without merit.
To reflect the foregoing,
Decision will be entered
for respondent.
6 Additionally, petitioner provided no evidence of his
financial condition at trial that could allow us to conclude that
a remand of this case would prove to be helpful.
7 We note that respondent also considered the fact that
petitioner had defaulted on a prior installment agreement as an
additional reason to proceed with collection.
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Last modified: May 25, 2011