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information in the administrative file is more than 12 months old
and/or the information is no longer accurate. After petitioners
failed to appear for their September 12, 2001, face-to-face
hearing, the Appeals officer informed petitioners through their
representative that he did not have sufficient financial
information to make a determination on their installment agreement
proposal. Then the Appeals officer invited petitioners to submit
additional information to assist in his consideration of their
proposed installment agreement, but petitioners never sent him any
information. Despite the Appeals officer’s multiple requests to
either petitioners or their representative, petitioners did not
submit updated financial information. As a result, we find that
the Appeals officer could have reasonably rejected an installment
agreement proposal by petitioners on account of their failure to
timely provide the requested information. See Orum v.
Commissioner, supra.
Given petitioners’ failure to provide the requested updated
financial statement, respondent considered the financial statement
in determining whether to accept petitioners’ proposed installment
agreement. If petitioners had paid $800 a month for 5 years
pursuant to their proposed installment agreement, only $48,000
would have been paid towards their total outstanding liability of
$55,362.13. Since they did not offer an alternative installment
proposal, the revenue agent calculated a reasonable payment
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