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settlement officer. We note that respondent did not call the
settlement officer as a witness.
Petitioner credibly testified that he submitted a copy of a
completed OIC to the settlement officer and informed her that the
OIC had been submitted to the Internal Revenue Service (IRS) in
May 2001 before the section 6330 hearing. Petitioner also
credibly testified that he raised the issue of reinstating an
installment agreement that had been defaulted because of one late
return, that he submitted (and resubmitted) a completed Form 433-
A, and that he submitted other documents to the settlement
officer. Petitioner also credibly testified that the settlement
officer refused to consider, or would not reconsider, documents
he submitted to the IRS before the section 6330 hearing.
Petitioner also credibly testified that there were
misunderstandings between him and the settlement officer
regarding what years needed to be covered and what information
needed to be submitted.
Respondent, at the hearing in our Court, noted that
petitioner’s testimony contradicted administrative records
prepared by the settlement officer and submitted by respondent as
an attachment to the motion for summary judgment. As stated
supra, factual inferences will be read in a manner most favorable
to the party opposing summary judgment. Dahlstrom v.
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Last modified: May 25, 2011