- 10 - the addition to tax in a separate administrative proceeding. We need not determine whether the request for abatement was appropriately precluded because it was raised by petitioner and considered and rejected by respondent. Indeed, the determination letter states that “We have reviewed your request for abatement of the penalty and have concluded that the decision of the appellate conferee was correct and not an abuse of discretion. We did not find that your failure to pay the estate tax was due to reasonable cause.” The estate failed to establish reasonable cause for its failure to pay timely the estate tax. We conclude that this determination was not an abuse of discretion. III. Court Review of Collection Alternatives It was appropriate for respondent to consider the estate’s request for an extension insofar as it was proposed or considered as a collection alternative. We conclude that respondent’s rejection of such request was not an abuse of discretion. Respondent is required, pursuant to section 6330(c)(3)(C), to consider “whether any proposed collection action balances the need for the efficient collection of taxes with the legitimate concern of the person that any collection action be no more intrusive than necessary.” See also H. Conf. Rept. 105-599 at 264 (1998), 1998-3 C.B. 747, 1018. Respondent did so, even though his consideration of this issue was sometimes couched as aPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
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