- 19 - Commissioner could proceed to collect unpaid taxes that had been compromised pursuant to an agreement that required the taxpayer to file his income tax returns on time for a period of 5 years (or face collection of the compromised amount). The taxpayer had breached the agreement by failing to file timely a return governed by the agreement. We received into evidence in addition to the administrative record both testimony and documents that showed (1) the taxpayer’s good faith efforts to file his return in a timely manner, (2) the Appeals officer’s refusal to consider certain evidence that the return was filed timely, and (3) his unwillingness at the hearing to consider in depth his authority to reinstate the offer in compromise. Id. at 103-104. We found the testimony and documents relevant to the question of whether the Appeals officer had abused his discretion in approving collection of the compromised taxes. Id. at 104. We found that he had abused his discretion, in part because he (1) “had a closed mind to the arguments presented on petitioner’s behalf” and (2) “failed to consider the facts and circumstances of this case.” Id. at 107. If we do not adopt his implicit suggestion that we overrule Robinette v. Commissioner, supra, and apply the record rule in reviewing for abuse of discretion under section 6330(d), respondent asks that we distinguish the facts of this case from those of Robinette and exclude petitioner’s and Ms. Boudreau’sPage: Previous 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 Next
Last modified: May 25, 2011