T.C. Memo. 2003-290 UNITED STATES TAX COURT AMY H. O’BRIEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 9958-02L. Filed October 14, 2003. P filed a petition for judicial review pursuant to secs. 6320 and 6330, I.R.C., in response to a determination by R to leave in place a filed notice of Federal tax lien. Held: Because the record does not establish an abuse of discretion by R in rejecting P’s offer in compromise, R’s determination to proceed with collection action is sustained. Ansel B. Chaplin, for petitioner. Nina P. Ching, for respondent.Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
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