Richard T. and Catherine L.. Lites - Page 8

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          and adopts the Appeals officer’s reasons for rejecting                      
          petitioners’ initial installment agreement proposal of $750 per             
          month and subsequent proposal of $1,000 per month.5  The Notice             
          of Determination states in part:                                            
               The Appeals Officer reviewed previous and subsequent                   
               information submitted by the representative and                        
               determined that at a minimum you have excess available                 
               income of $2,732/mo.                                                   
                         *    *    *    *    *    *    *                              
               The Appeals Officer sent your representative a letter                  
               dated August 25, 2003 advising that consideration was                  
               given to your age and health issues and it was                         


               4(...continued)                                                        
          findings of fact Number 18 states in part:  “The Notice of                  
          Determination recommended abatement of the failure to timely file           
          penalty with respect to petitioners’ 1999 income tax liability”.            
          The transcripts of petitioners’ account, as included in the                 
          record, do not appear to reflect any abatement of the sec.                  
          6651(a)(1) addition to tax for 1999.  We treat respondent’s                 
          proposed finding of fact as a concession that the sec. 6651(a)(1)           
          addition to tax for 1999 should be abated, if it has not been               
          already.                                                                    
               5 The Notice of Determination does not specifically address            
          petitioner’s counteroffer of an installment agreement of $1,200             
          per month or the reasons why it was rejected.  The Notice of                
          Determination does address, however, what was apparently a later-           
          in-time proposal that is not otherwise alluded to in the record:            
               Your representative contacted the Appeals Officer by                   
               telephone on September 11, 2003 and stated that you                    
               were willing to increase the monthly amount to $1,300                  
               or $1,400/mo.  The Appeals Officer advised that it                     
               would not be in the best interest of the Government to                 
               accept this amount because you have not demonstrated                   
               that you are attempting to avoid balance due returns by                
               increasing your withholding.  However, since the                       
               Appeals Officer had not required that the withholding                  
               be increased, the installment agreement would only be                  
               granted in the amount of $2,700/mo. * * *                              




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