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the collection action, and offers of collection alternatives,
such as posting a bond, substituting other assets, reaching an
installment agreement, or making an offer in compromise. Sec.
6330(c)(2)(A). Under section 6330(c)(3), the Appeals officer’s
determination must consider (A) the verification that the
requirements of applicable law and administrative procedures have
been met, (B) issues raised by the taxpayer, and (C) whether any
proposed collection action balances the need for the efficient
collection of taxes with the legitimate concern of the person
that any collection be no more intrusive than necessary.
With respect to the transportation expense, respondent’s not
allowing an increase in that item to $352 per month so as to
reduce petitioner’s monthly disposable income was not an abuse of
discretion. Respondent accepted the $70 monthly amount
petitioner had claimed on the Form 433-A, and petitioner provided
no evidence to the Appeals officer that his monthly
transportation expense was $352. Moreover, respondent followed
published local standards for transportation expenses, which
provide for the local standard or the amount actually paid,
whichever is less. 2 Administration, Internal Revenue Manual
(CCH), sec. 5.15.1.3.2.2(2), at 17,657. Respondent’s actions
were not arbitrary and capricious where the amount allowed was
the amount petitioner originally provided; that amount was less
than the local standard, and petitioner failed to substantiate
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Last modified: May 25, 2011