Christine Whiting - Page 9

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          action is precluded by [petitioner’s] chronic non-compliance.”              
          We understand respondent’s determination to mean that                       
          petitioner’s extensive history of noncompliance with the tax law            
          disqualifies her from eligibility for an offer in compromise or             
          other collection alternative.  Petitioner offers us no evidence             
          and no argument regarding this critical part of respondent’s                
          determination.  Even if petitioner had raised the issue, however,           
          we simply cannot ascertain from the record that respondent’s                
          determination regarding petitioner’s eligibility for an offer in            
          compromise was an abuse of discretion under the circumstances of            
          this case.                                                                  
               We have considered the remaining arguments of both parties             
          for results contrary to those expressed herein and, to the extent           
          not discussed above, find those arguments to be irrelevant, moot,           
          or without merit.                                                           
               To reflect the foregoing,                                              

                                                  Decision will be entered            
                                             for respondent.                          















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