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As to petitioner’s argument that the lien on her account
should be removed because “penalty for at least three years
should also be removed”, this Court finds that there is no
genuine issue of material fact, and we hold for respondent as a
matter of law.
V. Offer in Compromise
Respondent further contends that the settlement officer’s
rejection of petitioner’s offer in compromise was not raised in
petitioner’s petition to this Court and is therefore deemed
conceded under Rule 331(b)(4).
Rule 331(b)(4) states that a petition for review of a
collection action shall contain clear and concise assignments of
each and every error alleged to have been committed in the notice
of determination, and that any issue not raised in the
assignments of error shall be deemed conceded. See Lunsford v.
Commissioner, 117 T.C. 183, 185-186 (2001); Goza v. Commissioner,
114 T.C. 176, 183 (2000). Accordingly, this Court concludes that
petitioner has conceded the determination of the settlement
officer that her offer in compromise was unacceptable.
However, even if petitioner had raised this issue in her
petition to this Court, on the basis of the record we conclude
that summary judgment is appropriate.
Under an abuse of discretion standard, “we do not interfere
unless the Commissioner’s determination is arbitrary, capricious,
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