- 10 - contentions regarding items such as deductions for 1997 are not properly at issue and cannot be addressed here. Petitioners have also expressly conceded any challenge to the balance due for 1996. We therefore review respondent’s determination solely for abuse of discretion. III. Review for Abuse of Discretion With respect to issues subject to review in collection proceedings for abuse of discretion, petitioners have at no time raised a spousal defense. Nor have they offered any specific, concrete collection alternatives. Although petitioners in their petition generally allude to the possibility of selling or mortgaging real property, they have not proposed any actual plan or arrangements for satisfying their tax liabilities. They also apparently broached at their Appeals hearing but failed to follow through on borrowing funds to pay a portion of the debt. Hence, the record does not reveal that respondent inappropriately rejected any bona fide collection alternative. Concerning challenges to the appropriateness of collection actions, the petition complains about intrusiveness. To the extent that this complaint pertains to the levy action, the issue is not before us. To the extent that the complaint can be interpreted to encompass the lien action, we conclude that, in light of the absence of any definite collection alternatives, the filing of a lien properly balances the competing concerns of efficient collection and intrusiveness.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011