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I noticed on the grid that Mr. Wodarczyk did not take
the standard deduction for car maintenance. The amount
of transportation was listed as $70. The standard expense
that is allowed is $282. No less than $352.00 should be
allowed for transportation. The net difference between
allowed expense and gross income is $196.00.
This letter is intended to amend Mr. Wodarczyk 433-a to
include allowed car maintenance.
Allowing the greater amount of transportation expenses would have
resulted in a reduction of petitioner’s future monthly disposable
income. Petitioner’s attorney submitted the third amended offer
in compromise, which reduced the immediate previous offer by
$12,740, to reflect petitioner’s revised position on the
transportation expenses. There is no indication in the record
that petitioner provided any evidence to substantiate his claim
that his transportation expenses were $352 per month.
The Appeals officer rejected the third amended offer in
compromise. He explained through correspondence:
In your letter you stated that you noticed that Mr.
Wodarczyk did not take the standard deduction for car
maintenance, so you amended his Form 433-A and determined
what an acceptable offer should be.
I did consider all the information provided in this
case and did adjust many of the items on Form 433-A as
appropriate to allow reasonable amounts. Transportation
allowance was not adjusted because Mr. Wodarczyk is self-
employed and claims car and truck expense to reduce his
income from self-employment on his Schedule C. I also
considered the business Account receivables, the 1986
trooper sale value, the cash value of the insurance policy
and the bank deposits over a (10) month period. All these
items were considered. On Form 433-A, Mr. Wodarczyk
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Last modified: May 25, 2011