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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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