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petitioner still had not established sufficient doubt as to
collectibility of the full taxes due and that petitioner’s offer
in compromise should be rejected.
On August 7, 2001, the Appeals officer’s manager reviewed
and approved the rejection of petitioner’s offer in compromise
and signed the Form 5402-c, Appeals Transmittal Memorandum and
Case Memo.
On August 16, 2001, respondent issued to petitioner the
notice of determination rejecting petitioner’s offer in
compromise and sustaining respondent’s proposed levy. Therein,
respondent explained, among other things, as follows:
Your request for a collection due process hearing
stated that you would be filing returns for the taxable
years 1993, 1994, 1995, 1996, 1997, 1998, 1999 so that
an offer could be considered. These returns were all
filed in 2000, after you filed your request for a
Collection Due Process Hearing. Three of these returns
were filed only after a summons was issued for all
books and records in your possession relating to your
income and expenses for those years. You filed your
return for the 2000 tax year in June 2001. The
financial information that was provided during the
offer investigation shows that you have the ability to
full pay the liabilities. Thus you do not qualify for
an offer in compromise doubt as to collectibility. An
installment agreement was not considered an appropriate
alternative to the levy action due to your past lack of
compliance and credit problems.
The proposed levy action is appropriate in your case.
It balances the need of the government to efficiently
collect taxes with your concerns of intrusiveness.
Your past compliance history does not demonstrate a
good faith effort to comply with the tax laws other
than by enforcement actions such as the proposed levy.
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Last modified: May 25, 2011