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agreement between the parties to hold a section 6330 hearing
after this proceeding in order to discuss an installment
agreement. Moreover, we do not find that a remand in this case
is necessary or would be productive. Respondent has expressed a
willingness to discuss an installment agreement with petitioner
pursuant to the proper procedures.18
At the hearing, Appeals Officer Mares gave petitioner’s
counsel the opportunity to discuss an installment agreement and
provide the requisite financial information. Petitioner’s
counsel declined to discuss an installment agreement at that time
and did not supply any financial information. Consequently,
respondent determined that petitioner refused to explore
collection alternatives at the hearing. We review respondent’s
determination for abuse of discretion. Black v. Commissioner,
T.C. Memo. 2002-307.
Installment agreements are based on the taxpayer’s current
financial condition. See sec. 6159; sec. 301.6159-1, Proced. &
Admin. Regs.; 2 Administration, Internal Revenue Manual (CCH),
5.19.1.5.4.1, at 18,299-50; Form 433-D, Installment Agreement.
Because petitioner failed to provide financial information for
18We note that the legislative history of sec. 6330 provides
in part that “A taxpayer could apply for consideration of new
information, make an offer-in-compromise, request an installment
agreement, or raise other considerations at any time before,
during, or after the Notice of Intent to Levy hearing.” H. Conf.
Rept. 105-599, at 266 (1998), 1998-3 C.B. 755, 1020 (emphasis
added).
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