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See Schulman v. Commissioner, T.C. Memo. 2002-129.
Appeals Officer Otterson offered petitioner an alternative
to the second OIC. Appeals Officer Otterson advised petitioner
that respondent would be able to accept an installment agreement
that would pay off petitioner’s tax liability. Appeals Officer
Otterson told petitioner to let him know if petitioner was
interested in discussing this possibility. Petitioner, however,
did not contact Appeals Officer Otterson regarding an installment
agreement.
Respondent’s determination was based on a financial analysis
of petitioner’s income, assets, and allowable expenses and his
ability to pay. See id. Petitioner offered to pay less than
$5,000 on a liability that as of January 26, 2001, was in excess
of $18,000.6 Respondent gave due consideration to collection
alternatives. See id. We conclude that respondent’s
determination was reasonable.
Petitioner has failed to raise a spousal defense or make a
valid challenge to the appropriateness of respondent’s intended
collection action. These issues are now deemed conceded. See
5(...continued)
outstanding tax liabilities.
6 Furthermore, we note that the amount petitioner offered
to pay also is thousands of dollars less than the total amount of
petitioner’s assessed tax liabilities, excluding penalties and
interest, listed on the Forms 4340.
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