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1999, or 2000. Petitioner does not contend that she was not
required to file tax returns for any of these years. We conclude
that petitioner had not filed all required tax returns when she
filed her offer in compromise.
2. Whether Respondent’s Refusal To Consider Petitioner’s
Offer In Compromise Because Petitioner Had Not Filed
All Required Tax Returns Was an Abuse of Discretion
Petitioner contends that respondent’s refusal to consider
her offer in compromise because she had not filed required income
tax returns was unreasonable and thus an abuse of discretion. We
disagree.
Petitioner did not submit all of the financial information
supporting her offer in compromise that was requested by
Neighbor. The Commissioner will not process an offer that lacks
sufficient information to permit the Commissioner to evaluate its
acceptability. Sec. 301.7122-1T(c)(2), Temporary Proced. &
Admin. Regs., 64 Fed. Reg. 39020 (July 21, 1999). Section
5.8.3.3(2) and (4) of the Internal Revenue Manual, promulgated on
February 4, 2000, and in effect at all time relevant here,
provides that the Commissioner may not process an
offer in compromise if the taxpayer has not filed all required
tax returns. 2 Administration, Internal Revenue Manual (CCH),
sec. 5.8.3.3(2), (4), at 16,283. The Commissioner’s decision not
to process an offer in compromise or a proposed collection
alternative from taxpayers who have not filed all required tax
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