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hearing. Accordingly, we conclude that respondent’s
determination included consideration of this issue.10 Sec.
6330(c)(3)(B) (the determination shall take into consideration
the issues raised under section 6330(c)(2)--which includes offers
of collection alternatives including OICs). Accordingly, we
shall review whether respondent’s determination regarding the OIC
was arbitrary, capricious, or without sound basis in fact and
law. Fowler v. Commissioner, T.C. Memo. 2004-163; see Woodral v.
Commissioner, 112 T.C. 19, 23 (1999).
D. Did Respondent Abuse His Discretion Regarding the OIC?
1. The OIC Was Not Fully Investigated
Petitioner claims that the OIC was not fully investigated
before it was essentially rejected. We agree. Mr. Blais
admitted that the OIC needed further investigation before a
decision on the OIC could be made because of its complexity and
the lack of sufficient information to evaluate the OIC. Mr.
Blais, in fact, returned the OIC for further investigation.
Respondent, however, determined to leave the nominee liens in
place before the further investigation of the OIC was completed.
10 If respondent’s determination did not include
consideration of this issue, respondent would have abused his
discretion by failing to follow the express provisions of sec.
6330 which require respondent to consider all issues raised at
the hearing, including collection alternatives such as OICs, in
making his determination.
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