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2. “Inability to pay”
Petitioner’s claim regarding inability to pay, apparently on
account of unemployment, bears upon issues such as collection
alternatives that the Court reviews for abuse of discretion.
Action constitutes an abuse of discretion under this standard
where arbitrary, capricious, or without sound basis in fact or
law. Woodral v. Commissioner, 112 T.C. 19, 23 (1999).
Here, the record reflects no abuse of discretion by
respondent in declining to alter the proposed collection activity
on account of petitioner’s unsupported assertions of financial
difficulties. To enable the Commissioner to evaluate a
taxpayer’s qualification for collection alternatives or other
relief in the face of allegations of economic hardship, the
taxpayer must submit complete and current financial data.
Petitioner, however, never supplied a current Form 433-A,
Collection Information Statement for Wage Earners and Self-
Employed Individuals, or other financial information to
respondent, despite an express request and explanation of the
reason therefor from respondent. The notice of determination
indicates that “aged” financial information had generated the
temporary “not collectible” designation made by “Compliance”, but
that petitioner did not submit current materials when asked to do
9(...continued)
enacted by Congress. Fein v. United States, 22 F.3d 631, 634
(5th Cir. 1994).
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Last modified: May 25, 2011