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The Notice of Determination adopts the Appeals officer’s
finding that petitioners had excess monthly income of $2,732.
The record does not reveal the basis for this finding. We need
not linger long over this matter, however, for on brief
respondent concedes that petitioners’ monthly income and expenses
were identical to the amounts listed on their Form 433-A.13
Effectively, then, respondent has conceded that petitioners’
excess monthly income was $888, rather than $2,732 as found by
the Appeals officer. Respondent argues that the Notice of
Determination should be sustained, however, because petitioners’
installment agreement offers exceeded what petitioners could
afford. Respondent states on brief: “petitioners’ overall
financial situation indicated that they would be unable to comply
with their proposed installment agreement until their liabilities
are paid in full.”
We are confused and perplexed by respondent’s position. In
the first instance, by respondent’s admission, petitioners had
12(...continued)
Neither party has addressed this aspect of the Notice of
Determination. In this proceeding, petitioners seek a $1,200 per
month installment agreement; they have not complained about, and
respondent has not sought to defend, the Appeals Office
determination regarding any $1,300 to $1,400 per month proposal.
Consequently, we give this matter no further consideration.
13 Citing petitioners’ Form 433-A, respondent proposes as a
finding of fact: “As of May 28, 2003, petitioners [sic] then
current monthly wage income was $10,499.00 and their then current
total monthly living expenses was [sic] $9,611.00.”
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