- 26 - justify reversal or remand of the Appeals office determination. See id. at 115, 116, 120 (Wells, Thornton, and Wherry, JJ., concurring, respectively). Accordingly, as stated, petitioner’s testimony with respect to special circumstances is not admissible because it is irrelevant. 3. Ms. Boudreau’s Trial Testimony Petitioner wishes to introduce Ms. Boudreau’s trial testimony to show infirmities in the determination, the hearing record, and the Appeals procedures applicable to section 6330 hearings. Much of that testimony was in response to Mr. Burke’s questions to Ms. Boudreau concerning the content of her case activity record and how she arrived at her decision to reject the offer in compromise. Among other things, Mr. Burke questioned her as to abbreviations and notations in the case activity record, her use of national standards for determining necessary living expenses in evaluating offers in compromise, what factors she took into account in rejecting the offer, and whether she notified petitioner that he could appeal her decision to reject the offer in compromise. On brief, petitioner catalogues the infirmities that he claims justify Ms. Boudreau’s trial testimony: The notice of determination fails to state what “current IRS policy and procedures” were being relied on by Ms. Boudreau and whether she rejected the offer in compromise based on doubt as to collectibility or effective tax administration.Page: Previous 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 Next
Last modified: May 25, 2011