- 4 - Officer Otterson gave petitioner a Form 433-A, Collection Information Statement for Individuals, and a Form 656, Offer in Compromise. On February 23, 2001, petitioner submitted an Offer in Compromise to respondent for 1988 through 1994 (first OIC). Under the reason for submission of the offer, petitioner checked both boxes: “Doubt as to Liability” and “Doubt as to Collectibility”. Under the box for doubt as to liability, the form stated that the taxpayer was required to include a detailed explanation of the reasons why he believed he did not owe the tax. Petitioner, however, failed to do so. Petitioner checked the box for “Short Term Deferred Payment Offer (offered amount paid in more than 90 days but within 24 months)”. He listed the monthly payment as $200 and the monthly payment date as “deducted from paycheck”. Petitioner left the line “Balance will be fully paid on” blank. On March 5, 2001, Appeals Officer Otterson wrote to petitioner to inform him that the Form 656 he had provided to petitioner was out of date and enclosed a current Form 656. Appeals Officer Otterson also asked petitioner for an explanation of the $200 figure petitioner offered. On April 2, 2001, petitioner submitted the new Form 656 (second OIC). In the second OIC, petitioner listed the tax years as 1989 through 1994. Petitioner did not check any of the boxesPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011