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Appeals officer failed to consider those relevant issues in his
determination. On that basis, I agree with the majority opinion
that “it was an abuse of discretion for respondent to determine
to proceed with collection of petitioner’s tax liability.”
Majority op. p. 45.
A taxpayer’s express agreement to file timely tax returns is
an integral condition to the Commissioner’s acceptance of an
offer-in-compromise, and a reasonable one–-it merely confirms an
obligation that is statutorily imposed (even in cases where the
taxpayer is entitled to a refund), see secs. 6011(a) and 6012,
and that is fundamental to our income tax system. Consequently,
a taxpayer’s failure to honor this obligation is not to be
lightly regarded. With that being said, however, I agree with
the majority opinion that it was an abuse of discretion to
proceed with collection of petitioner’s tax liability without
considering relevant issues relating to petitioner’s offer-in-
compromise. I shall defer to Judge Vasquez’s judgment in
fashioning an appropriate remedy to address that abuse of
discretion.
GERBER, COHEN, SWIFT, LARO, FOLEY, GALE, HAINES, GOEKE,
WHERRY, and KROUPA, JJ., agree with this concurring opinion.
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