Corona Pathology Services, Inc. - Page 5

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          genuine issue as to any material fact and that this case is ripe            
          for summary judgment.                                                       
               We review the Appeals officer’s determination for abuse of             
          discretion.  Lunsford v. Commissioner, 117 T.C. 183, 185 (2001);            
          Nicklaus v. Commissioner, 117 T.C. 117, 120 (2001).  The                    
          determination of an Appeals officer must take into consideration:           
          (1) The verification that the requirements of applicable law and            
          administrative procedures have been met, (2) issues raised by the           
          taxpayer, and (3) 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.  Sec. 6330(c)(3).  We review the                  
          Appeals officer’s exercise of discretion on the basis of the                
          arguments and information available to the Appeals officer when             
          the discretion was exercised.  Sego v. Commissioner, 114 T.C.               
          604, 612 (2000).                                                            
               Petitioner’s sole argument is that Appeals erred in denying            
          petitioner’s request for an installment agreement.  We disagree.            
          Given that petitioner had commingled its funds as discussed, was            
          out of compliance with its filing requirements, and had filed               
          with the Commissioner an incomplete Form 433, we do not believe             
          that the Appeals officer abused her discretion in denying that              
          request.                                                                    








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