Stuart Hult - Page 13




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               As it stands, to be entitled to the relief he seeks in this            
          case, petitioner must establish that, in and of itself,                     
          respondent’s refusal to agree to the installment agreement that             
          he proposed during the administrative hearing was an abuse of               
          discretion.  This he has failed to do.                                      
               Accepting or rejecting an installment agreement proposed by            
          a taxpayer is within the discretion of the Commissioner.  See               
          sec. 301.6159-1(b)(1)(i), Proced. & Admin. Regs.  Discretionary             
          decisions made in response to an installment agreement proposed             
          by a taxpayer will not be upset unless it is demonstrated that              
          the decision was arbitrary in one way or another and could not be           
          supported in law and in fact.  See Freije v. Commissioner, 125              
          T.C. 14 (2005); Schulman v. Commissioner, T.C. Memo. 2002-129.              
          In this case, the settlement officer took into account                      
          petitioner’s outstanding tax liabilities and reviewed what                  
          financial information petitioner submitted.                                 
               Based upon his review, the settlement officer noted that the           
          installment agreement proposed by petitioner would not be                   
          sufficient to pay off petitioner’s outstanding tax liabilities              
          within the applicable periods of limitation.  After reviewing               
          petitioner’s financial situation, the settlement officer also               
          concluded that the installment agreement proposed by petitioner             
          did not accurately represent petitioner’s ability to pay.  We               
          do not substitute our judgment for the settlement officer’s on              







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