- 8 -
national statistical averages. Using $4,644 resulted in
petitioners’ estimated monthly expenses exceeding their monthly
income by $36 and rendering petitioners ineligible due to their
projected inability to make the $100-monthly payments.
The Appeals officer rejected petitioners’ offers in
compromise. Petitioners requested an in person hearing, but a
hearing was not held due to petitioners’ unavailability. On
February 21, 2002, respondent issued two separate notices of
determination for the individual and joint liabilities sustaining
the filing of the notices of Federal tax liens and rejecting
petitioners’ offers in compromise. Petitioners timely appealed
to this Court for review of respondent’s determinations.
OPINION
Petitioners contend that the Appeals officer abused his
discretion by rejecting their offers in compromise and by
sustaining the filing of the Federal tax liens.
Section 6320 provides that a taxpayer shall be notified in
writing by the Secretary of the filing of a Federal tax lien and
provided with an opportunity for an administrative hearing. Sec.
6320(b). Hearings under section 6320 are conducted in accordance
with the procedural requirements set forth in section 6330. Sec.
6320(c).
When an Appeals officer issues a determination regarding a
disputed collection action, section 6330(d) allows a taxpayer to
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011