Joseph G. Dostal - Page 17

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             tax filings.”  Petitioner emphasizes that, contrary to the               
             determination of the Appeals officer, he “has filed all of               
             his prior tax returns, including a validly filed automatic               
             extension for his 2003 tax return and the 2003 return                    
             itself.”  Petitioner acknowledges that his attorney had                  
             thought that his tax liability for the year was $70,000.                 
             Petitioner notes that, in fact, the liability “was actually              
             much lower and taxpayer has paid the liability.”                         
                  Second, petitioner asserts that the Appeals officer                 
             abused her discretion because she “summarily rejected” the               
             offer-in-compromise “and demanded the taxpayer enter into                
             an installment agreement.”  According to petitioner the                  
             Appeals officer took this action “without making the                     
             required financial analysis.”  Petitioner contends that the              
             Appeals officer “rejected this offer outright because the                
             taxpayer’s OIC (offer-in-compromise) showed the ability to               
             pay the taxes in full.”  Petitioner complains that                       

                  the IRS failed to even consider what affect [sic]                   
                  on the taxpayer, and his family, would be [sic]                     
                  by him using his meager retirement account to                       
                  satisfy the tax obligation, and insisted that the                   
                  2003 obligation be cured, and that a sub-stantial                   
                  down payment be made on the 2000 and 2001 tax                       
                  liability amounting to $139,000.00 as  of June 1,                   

             Petitioner also complains that the Appeals officer failed                
             to take into account the “schedules of national and local                

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Last modified: May 25, 2011