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collection alternative had been proposed and she had decided that
respondent’s proposed collection action should stand.
On May 14, 2003, Ms. Boudreau submitted an IRS Form 5402-c,
Appeals Transmittal and Case Memo, to her supervisor recommending
that the proposed collection action stand. In an attachment to
the Form 5402-c (the attachment), Ms. Boudreau states that she
has verified that all legal and administrative requirements that
needed to be satisfied with respect to collection by levy had
been satisfied. She describes petitioner’s offer to compromise
the 1992-2001 liability (“approximately $260,000”) for $10,000.
She states that the offer was submitted on the alternative
grounds of effective tax administration and doubt as to
collectibility. She concludes that, because she is prohibited
from accepting an offer in compromise based on effective tax
administration unless the Commissioner could collect the
outstanding liability in full, and petitioner has insufficient
resources from which the Commissioner could collect the 1992-2001
liability in full, effective tax administration is unavailable as
a ground for an offer in compromise. She concludes that,
although petitioner cannot pay the entire 1992-2001 liability and
may qualify for an offer in compromise based on doubt as to
collectibility: “[H]e can pay considerably more than the $10,000
being offered.”
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