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Federal Income Tax accrual. The school loan is being
allowed because I am assuming it is for the education
of either one of you for the purpose of enhancing your
careers and earning capacity. Student loans repayments
for current or former dependents are not allowable
unless a critical health situation exists.
Your gross income of $6965.00 minus the allowable
expenses totaling $6216.00 leaves a monthly payment
capability of $751.00.[3] Again, the unsecured charge
card or loan debt is not allowable.
Upon submission of your 1999 and 2000 Federal Income
Tax Returns I would consider an agreement of $75.00 per
month for one year, to be increased to $750.00 per
month. All tax returns must be filed timely during a
pending agreement.
Should you have information to further substantiate
some of the expenses you have claimed I will consider
it. I will wait until 7/10/2001 to hear from you
regarding this proposal for resolution of your unpaid
Federal Income Tax Accounts.
My tentative determination is to sustain the Notice of
Intent to Levy absent filed returns and an agreement to
pay in full as described above. Your financial
statement reveals you have the ability to pay in full
by making substantial monthly payments.
On July 6, 2001, petitioners sent a letter in response to the
settlement officer’s letter:
I received your letter of June 26, 2001 and I must
disagree with your findings. I have made some
adjustments to the form 433-A based on new information
that I received and your changes and have included a
new form 433-A.
The housing and utilities are based upon the actual
monthly expenditures. The health care is based upon
actual monthly insurance premiums and out of pocket co-
pays for prescription medications. The loan payments
3Due to a subtraction error, this number should have been
$749.
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