James M. Robinette - Page 54

                                       - 54 -                                         
          could proceed, the Appeals officer should have obtained the                 
          guidance he needed from the National Office before he made his              
          determination in this case.                                                 
               An Appeals officer is required by section 6330(c)(3) to                
          consider “whether any proposed collection action balances the               
          need for the efficient collection of taxes with the legitimate              
          concern of the person that any collection action be no more                 
          intrusive than necessary.”  Until the Appeals officer had fully             
          explored whether and under what circumstances he had authority to           
          reinstate petitioner’s offer-in-compromise, it was impossible for           
          the Appeals officer to conduct the balancing analysis that                  
          section 6330(c)(3) requires.  Coupled with the Appeals officer’s            
          reluctance to fully explore the facts regarding petitioner’s                
          compliance with the terms and conditions of the offer-in-                   
          compromise, which the majority discusses at length, the failure             
          to obtain the necessary guidance from the National Office                   
          supports a conclusion that the balancing required by section                
          6330(c)(3) did not occur and that the Appeals officer abused his            
          discretion in upholding the proposed collection action.                     
               LARO and WHERRY, JJ., agree with this concurring opinion.              












Page:  Previous  44  45  46  47  48  49  50  51  52  53  54  55  56  57  58  59  60  61  62  63  Next

Last modified: May 25, 2011