- 16 -
The Commissioner will not process an offer-in-compromise
where the information provided is insufficient to allow the
Commissioner to evaluate its acceptability. Sec. 301.7122-
1(d)(2), Proced. & Admin. Regs. The Commissioner will not
process an offer-in-compromise if the taxpayer has not filed all
required tax returns or completed the required forms. 1
Administration, Internal Revenue Manual (CCH), sec.
5.8.3.4.1(1)(a), (d), at 16,274.
Mr. Janish provided petitioner with a list of required
paperwork that petitioner needed to submit in order for an offer-
in-compromise to be processed, and he sent petitioner a blank
Form 433-A. Petitioner did not submit any of the required forms
for an offer-in-compromise, including Form 433-A, or file his
2001 and 2002 tax returns by the deadline set by Mr. Janish. He
did not request an extension of the deadline or otherwise
communicate with Mr. Janish. Petitioner did not provide Mr.
Janish with any evidence of his alleged inability to pay.
At trial, petitioner did not offer any credible evidence to
support his position that Mr. Janish did not properly evaluate
his collection information. In fact, the record demonstrates
that the determination by Mr. Janish was entirely appropriate.
Mr. Janish verified from the information available to him that
all legal and procedural requirements had been met. Mr. Janish
also gave petitioner the opportunity to submit the necessary
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011