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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
follows:
An analysis of IRS transcript information indicated
that the taxpayer had entered into a $100 per month
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Last modified: May 25, 2011