- 13 - 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).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011