Davis and Lois Etkin - Page 15

                                       - 15 -                                         
         Etkin’s claim for equitable relief under section 6015(f) for each            
         of the taxable years at issue, including 1997 and 1998.  Section             
         6320(c) incorporates section 6330(c), (d), and (e) by reference              
         (with the exception of section 6330(d)(2)(B)).  Section                      
         6330(c)(2)(A) gives the taxpayer the right to raise any relevant             
         spousal defenses in connection with the hearing.  Section 6330(d)            
         is the specific provision that governs our jurisdiction to review            
         a proposed collection action.  Therefore, this Court has                     
         jurisdiction over petitioners’ sections 6320 and 6015(f) claims              
         for each of the taxable years at issue.3                                     
        I.   Respondent Did Not Abuse His Discretion Rejecting                        
             Petitioners’ Proposed Installment Agreements, and Upholding              
             the Proposed Actions to Collect Petitioners’ Joint Income Tax            
             Liabilities for the Taxable Years 1997, 1998, 1999, and 2000             
             A.    Background on Proposed Installment Agreements                      
             Section 6159 authorizes the Commissioner to enter into                   
        installment agreements with taxpayers to satisfy their tax                    
        liabilities if the Commissioner determines that such agreements               
        will facilitate the collection of the liability.  The IRM,                    
        together with sections 301.6159-1, 301.6320-1, and 301.6330-1,                
        Proced. & Admin. Regs., establishes the IRS procedures for                    


               3Lois Etkin received a notice of determination in response             
          to her request for relief under sec. 6015 and was notified that             
          she could petition a stand-alone sec. 6015 case under sec.                  
          6015(e).  See sec. 301.6330-1(i)(2), Q&A-15, Proced. & Admin.               
          Regs.  Lois Etkin did not file such a petition.  Nevertheless, we           
          have jurisdiction over the sec. 6015(f) claims for each taxable             
          year at issue pursuant to sec. 6320(c).                                     





Page:  Previous  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  Next

Last modified: May 25, 2011