Joseph G. Dostal - Page 20

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                  which can be done only if current taxes are paid                    
                  while old tax debts are retired.  Whether that                      
                  goal is best achieved by levy rather than by                        
                  allowing second chances is the sort of decision                     
                  committed to executive officials.  *  *  *                          

             As the court noted in the above case, a taxpayer’s failure               
             to keep current on his tax payments suggests that the                    
             taxpayer had decided “to prefer consumption over meeting                 
             [his] legal obligations.”  Id.                                           
                  Second, petitioner’s assertion that the Appeals                     
             officer “summarily rejected” petitioner’s offer-in-                      
             compromise is contradicted by the record.  The stipulation               
             of facts filed by the parties states that the Appeals                    
             officer “reviewed the offer-in-compromise and supporting                 
             information which had been submitted to the Memphis Service              
             Center.”  Furthermore, the Appeals officer’s first letter                
             to petitioner states as follows:                                         

                  I have reviewed your offer and the financial                        
                  documentation submitted by your representative.                     
                  It does not appear, based on upon [sic] the                         
                  provisions, conditions, and examples provided                       
                  in the Internal Revenue Regulations section                         
                  301.7122-1(c)(3) and the Internal Revenue Manual                    
                  section, that you qualify for an                        
                  effective tax administration offer in compromise                    
                  due to economic hardship.                                           

                  According to the attachment to the notice of                        
             determination, the Appeals officer also advised                          
             petitioner’s attorney during their conference that                       

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Last modified: May 25, 2011