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requiring the abatement of interest with respect to the taxable
year 1992 or 1993. See sec. 6404(e). The fact that respondent
assigned another DLN (document locator number) to each of
petitioners’ returns a few months after those returns were filed
in 1994 (apparently because they were “balance-due returns”) does
not, by any stretch of the imagination, satisfy petitioners’
burden of proof.
C. Did Respondent Abuse His Discretion?
At the administrative hearing, there was discussion
concerning a possible installment payment agreement.
Petitioners, however, were not willing to enter into such an
agreement because they continued to dispute their underlying
liabilities for 1992 and 1993. For that same reason, respondent
was not willing to offer an installment payment agreement as a
collection alternative.
In Rodriguez v. Commissioner, T.C. Memo. 2003-153, we held
that it was not an abuse of discretion for the Commissioner to
decline to accept an offer in compromise as a collection
alternative if the taxpayer had not filed all required income tax
returns. Indeed, we stated:
The decision not to accept the offer in compromise submitted
by petitioner on account of her failure to file all required
returns was an entirely reasonable exercise of the
Commissioner’s discretion in administering the offer in
compromise program. [Id.]
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