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assessments against petitioner and that all required collection
notices had been issued. Appeals Officer Mountjoy contacted
petitioner’s counsel to schedule an administrative hearing
(hearing).
On March 25, 2002, the hearing was held. At the hearing,
petitioner’s counsel noted that petitioner’s income fluctuates
considerably and proposed a “pay as she can” installment
agreement for petitioner’s 1997 and 1999 tax liabilities. The
proposed installment plan suggested that several months of
expenses would be deducted from each commission check petitioner
received and that a percentage of the remaining amount would be
paid to respondent (proposed installment plan). Appeals Officer
Mountjoy stated that she would consider the proposed installment
plan and would get back to petitioner’s counsel.
Appeals Officer Mountjoy considered the proposed installment
plan and determined it was unacceptable. The reasons underlying
Appeals Officer Mountjoy’s decision were that (1) it would be
difficult for respondent to monitor; (2) it would not necessarily
provide for full payment of petitioner’s 1997 and 1999 tax
liabilities within the periods of limitations on collection; and
(3) petitioner’s failure to make adequate estimated payments for
taxable year 2001 suggested a continuing compliance problem.
On May 1, 2002, Appeals Officer Mountjoy spoke with
petitioner’s counsel. Petitioner’s counsel advised Appeals
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