- 4 -
IRS collection will not consider expected change to income,
health expenses, etc. on Form 433-F mailed on 5/24/01. IRS
collection will not accept a $50.00 monthly payment “an
amount we can pay” per Publication 594.
Pursuant to petitioners’ request, an Appeals officer conducted
two telephonic hearings with petitioner.
On July 29, 2002, respondent issued a Notice of
Determination Concerning Collection Action(s) Under Section 6320
and/or 6330, in which respondent found the Notice of Intent to
Levy for 1999 to be proper and determined that collection of the
tax liabilities for that year should proceed. The notice of
determination states that the following issues were raised by
petitioners at the hearing:
IRS will not consider unexpected changes to income and
expenses. During our conversation on 07-10-2002, I
explained that if we entered into an installment agreement
and subsequent to that agreement income decreased, then you
should notify IRS of the change in income. The same is true
for allowable expenses. If medical increased, or if you
purchased a car, then the proper adjustment would be made to
expenses, resulting in a decreased payment amount.
You would like to pay $50.00 monthly. As explained to
you, based on your current average monthly income of $5,222
vs. allowable expenses totaling $4,324, you have the ability
to pay $898 monthly. We cannot consider $50 monthly. You
stated $50 is the maximum you can pay.
The notice further stated:
Collection alternatives must be considered within the
guidelines and policies of the Internal Revenue Service. We
do not have a provision to enter into an installment
agreement for $50 monthly considering the total amount owed,
$898 disposable income, and that you continue to owe each
year. We suggested that you decrease the number of
dependents claimed on your W-4 Form (so you won’t owe each
year), however, your response was that you refuse to do
this.
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011