Scott Roman - Page 12

                                       - 12 -                                         
          Petitioner further alleges that the effect of the “deadline” was            
          a failure by Mr. Kroll to take into consideration both the issues           
          raised by the taxpayer and the balancing of efficient collection            
          and taxpayer intrusion.                                                     
               The difficulty with this argument is that, while petitioner            
          may have preferred more time to provide the materials requested,            
          respondent’s conduct in these circumstances can hardly be                   
          characterized as arbitrary, capricious, or without sound basis in           
          fact or law.  The record reflects that throughout the                       
          administrative process petitioner was given multiple and repeated           
          opportunities to submit sufficient information to support his               
          offer in compromise.  Petitioner’s counsel should also have been            
          well aware of the consequences of failure to provide requested              
          materials.  An earlier offer had been returned for this reason,             
          and Mr. Kroll’s November 22, 2002, and January 21, 2003, letters            
          clearly advised Mr. Karaszkiewicz that a failure to supply the              
          additional information requested would lead to rejection of                 
          petitioner’s subsequent offer and issuance of a determination               
          letter without further consideration.                                       
               Concerning particularly the final “deadline” of which                  
          petitioner complains, respondent issued the notice of                       
          determination on May 14, 2003.  This date is more than 2 months             
          after Mr. Kroll’s final request for information on March 10,                
          2003.  It is also 6 weeks after the March 25, 2003, date by which           

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  Next

Last modified: May 25, 2011