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Petitioner, however, claims that she has now filed her
return and fully paid her tax liability for 2001.3 Even if this
is so, it does not appear that respondent abused his discretion
in determining to proceed with collection. After the section
6330 hearing and prior to issuing the notice of determination,
Appeals Officer Mountjoy spoke with petitioner’s counsel, and he
advised Appeals Officer Mountjoy that he believed that petitioner
was not entitled to an installment agreement.
Additionally, respondent’s determination was based on the
financial information provided to him by petitioner. See
Schulman v. Commissioner, supra. Respondent allowed certain
expenses in amounts greater than those originally claimed by
petitioner.4 On the basis of all the information provided by
petitioner, respondent prepared a monthly income and expense
analysis and determined that petitioner had income net of
necessary living expenses of $5,599 per month that could be
applied to petitioner’s outstanding 1997 and 1999 tax
liabilities.
3 Petitioner attached a Form 1040 for 2001 to the response.
This return is not signed or dated by petitioner or the paid
preparer listed on the form, and there is no evidence of any
payment made by petitioner. Additionally, there is no evidence
that petitioner submitted this return to the Internal Revenue
Service. Furthermore, in the petition petitioner admitted that
she had not paid her 2001 tax liability in full.
4 Petitioner listed her total monthly living expenses to be
$8,607; however, respondent calculated petitioner’s total
allowable monthly expenses to be $17,174.
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