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had been met, explanatory materials attached to the notice of
determination stated the following:
The Offer in Compromise
An offer to compromise the 1997 and 1998 income tax
liabilities as to Doubt as to Collectibility was
received on 12-11-2001 by the IRS. The taxpayer
offered $100.00 on a liability totaling $13,688.60 as
of May 6, 2002. A Form 433-A was received. Complete
verification of the financial statement was not
received by Appeals. The financial statement was not
accurate. Initial review of the information that was
received indicated a net realizable equity in assets of
more than $44,719. The household income for 2001 was
determined to be an average of $12,438.00. Her
allowable expenses were determined to be $4,754. The
taxpayer has sufficient assets to full pay and also has
the ability to make monthly payments in order to full
pay. Because she can full pay, she does not qualify
for an offer in compromise. Therefore, an offer in
compromise is not currently a viable alternative.
The petition in this case asserted:
3. The collection action as determined by the
Commissioner is for income taxes for the calendar years
1997 through 2001 none of which is in dispute. The
Petitioner seeks relief under the Offer in Compromise
OIC program.
Only the calendar years 1997 and 1998 are involved in this
proceeding, however. Among the errors alleged by petitioner in
the petition were quarrels with the Appeals officer’s computation
of petitioner’s ability to pay and the absence of “independent
review”. Specifically, the petition alleges:
h) The entire offer consideration process was
conducted solely by the Appeals Division which further
violates the intent of Congress under the IRS
Restructuring and Reform Act of 1998 (the Act) to the
extent Petitioner has been denied the opportunity of an
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