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offer in compromise is adequate and should be accepted to resolve
a tax dispute, see sec. 7122(c)(1).7
We hold that the Appeals officer’s disallowance of tithing
expenses in evaluating petitioners’ ability to pay their taxes
did not violate Mr. Pixley’s First Amendment rights to free
exercise of religion.
VI. Conclusion
We sustain respondent’s determination in the notice of
determination that, for purposes of petitioners’ offer in
compromise, Mr. Pixley’s tithing expenses are not allowable in
determining petitioners’ ability to pay their outstanding tax
liabilities. Petitioners raise no additional arguments against
respondent’s proposed collection action. Consequently, we
sustain respondent’s determination to proceed with collection of
petitioners’ tax liabilities by levy.
Decision will be
entered for respondent.
7 The Commissioner states that the objectives of the offer
in compromise program are to: (1) Effect collection of what can
reasonably be collected at the earliest possible time and at the
least cost to the Government; (2) achieve a resolution that is in
the best interest of both the individual taxpayer and the
Government; (3) provide the taxpayer a fresh start toward future
voluntary compliance with all filing and payment requirements;
and (4) secure collection of revenue that may not be collected
through any other means. IRM sec. 5.8.1.1.4(1) (Feb. 4, 2000).
These objectives are in furtherance of the Government’s greater
interest in collecting taxes and maintaining a uniform,
mandatory, and sound tax system.
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Last modified: May 25, 2011