Alan M. and Marcia F. Schulman - Page 15

                                       - 15 -                                         
          officer did not abuse her discretion in computing petitioners’              
          allowable monthly expenses.                                                 
               On the basis of the record as a whole, it is clear that the            
          parties were, and are still, unable to agree to an appropriate              
          monthly installment payment.  The settlement officer’s proposed             
          monthly installment payment was computed under the guidelines               
          provided in the Internal Revenue Manual.  We have reviewed those            
          computations, and we find them to be reasonable.  The settlement            
          officer’s disallowance of petitioners’ claimed expenses was not             
          arbitrary, and she gave due consideration to each of the                    
          proposals they submitted.  We hold that the settlement officer              
          did not abuse her discretion, and respondent may proceed with the           
          proposed levy action.  See Estate of Doster v. Commissioner, T.C.           
          Memo. 2002-2 (“To the extent respondent considered installment              

               A    I don’t know if they were given to her, but                       
               somebody in the Service, in the office, had them, yes.                 
               In a notice to Ms. Marge Flaig, who, I guess, was the                  
               revenue officer who you had before, in an attachment to                
               Form 12153 in April of 2001, it listed health care for                 
               insurance, health insurance, dental and prescription                   
                         *    *    *    *    *    *    *                              
               Q    And did you submit any additional information                     
               beyond this, in terms of where these line items                        
               consisted of?                                                          
               A    No.  Nobody ever asked me.                                        

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  Next

Last modified: May 25, 2011