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The instant case, in addition to presenting the threshold
problem that petitioner has never in fact filed an offer in
compromise that was accepted for processing, falls squarely
within the above-quoted rationale. The record contains certified
transcripts (Forms 4340, Certificate of Assessments, Payments,
and Other Specified Matters) reflecting petitioner’s failure to
file: (1) Forms 941, Employer’s Quarterly Federal Tax Return for
the periods ending December 31, 2000, March 31, 2001, December
31, 2001, March 31, 2002, June 30, 2002, and September 30, 2002;
and (2) Forms 940, Employer’s Annual Federal Unemployment (FUTA)
Tax Return, for the years 2001 and 2002.
Petitioner readily acknowledged such noncompliance during
the administrative process. At the hearing on respondent’s
motion, petitioner at times seemed to be claiming that, as of the
hearing date, all required filings had been made. However, he
also expressly conceded that at least one quarterly return was
not filed and offered no documentary support as to any other
alleged submissions.
In light of this history and on this record, no abuse of
discretion was committed by respondent in concluding that
petitioner would not be eligible for an offer in compromise or
similar collection alternative.3 Furthermore, with respect to
3 We note, for example, that the Internal Revenue Manual
likewise highlights compliance with all individual and business
(continued...)
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