Yakuba G. Brown - Page 9

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          “Notice of Levy/Seizure (Explain why you don’t agree.  Use extra            
          sheets if necessary.)”.  By fax transmitted August 4, 2003,                 
          petitioner submitted a partially completed Form 433-A to the IRS.           
          The Appeals Officer concluded that information as to income                 
          received by petitioner’s wife was omitted from the financial                
          statement.  The Appeals Officer conducted a telephone conference            
          on August 5, 2003, wherein petitioner was advised that the                  
          financial statement failed to include full financial information            
          of the household.  Petitioner advised the Appeals Officer that he           
          would not be interested in an installment agreement for an amount           
          that exceeded $50 per month.  On August 15, 2003, the Appeals               
          Officer issued the notice of determination advising that there              
          were no collection alternatives available.                                  
               Based on this record, we conclude that respondent did not              
          abuse his discretion.  Respondent determined that petitioner did            
          not submit complete or accurate information to respondent.                  
          Respondent gave petitioner an opportunity to correct and complete           
          financial information, yet petitioner failed to do so.                      
          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              
          Rule 331(b)(4).  Accordingly, we conclude that respondent’s                 
          determination was not an abuse of discretion.                               

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