Edie D. Glass - Page 4

                                        - 3 -                                         
          12153, Request for a Collection Due Process Hearing, in which               
          petitioner indicated:                                                       
               My account should not include 1992 taxes.  The balance                 
               for 1992 was paid off nearly 3 years ago.                              
               I have made monthly payments on the account for years                  
               and the balance never decreases.  The exorbitant fees                  
               and assessments make it virtually impossible to pay off                
               the balance in monthly payments.                                       
               By letter dated August 15, 2002, Appeals Officer Allan H.              
          Marble notified petitioner that he had scheduled a hearing.                 
          Petitioner submitted a Form 656 and other requested documents for           
          respondent’s Appeals officer to consider.  Appeals Officer Marble           
          rejected petitioner’s offer in compromise, noting that                      
          petitioner’s offered amount of $2,496 was substantially less than           
          what would comprise a “minimum acceptable offer” of $15,780.                
          Petitioner’s offered amount was based upon total “gross” monthly            
          income of $2,600 and “Other expenses” of $300 per month for a               
          watchdog.  In determining the minimum acceptable offer, Appeals             
          Officer Marble disallowed the expense for a watchdog, noted that            
          petitioner appeared “to have used ‘net’ (rather than ‘gross’)               
          income” on her offer in compromise, and calculated petitioner’s             
          total gross monthly income to be $4,195.                                    
               Appeals Officer Marble also addressed petitioner’s concern             
          regarding payment of her liability for the 1992 taxable year as             
               An analysis of IRS transcript information indicated                    
               that the taxpayer had entered into a $100 per month                    

Page:  Previous  1  2  3  4  5  6  7  Next

Last modified: May 25, 2011