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Ms. Boudreau the last of the information necessary for her to
review the offer in compromise. When her review showed that the
offer was not acceptable, she gave petitioner the opportunity to
submit an acceptable offer. Again, due dates were missed, and no
new offer was submitted. Ms. Boudreau waited almost 2 months for
an acceptable offer before deciding that respondent’s proposed
collection action should stand. Eleven days after she made her
decision (and 6 days before the notice of determination was
issued), Mr. Burke finally disclosed to Ms. Boudreau the nature
of petitioner’s illness. Ms. Boudreau considered that
information and decided that her decision should stand. We do
not think that Ms. Boudreau prematurely concluded the hearing.
See Roman v. Commissioner, T.C. Memo. 2004-20 (reasonable to
issue adverse section 6330 determination when, after 6 weeks,
taxpayer had failed to submit information requested with respect
to offer in compromise); see also Olsen v. United States, 414
F.3d at 154 (“Given * * * [the taxpayer’s] failure to cooperate
fully despite the appeals officer's repeated attempts to obtain
the information deemed necessary to evaluate the offer (and, in
particular, * * * [the taxpayer’s] claimed inability to pay), we
cannot say the appeals officer abused her discretion in
determining the collection action to be ‘no more intrusive than
necessary.’”).
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