Don Evan and Vicky Kay Whitinger - Page 15

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          information and the filing fee with the offer-in-compromise.  Ms.           
          Cahill notified petitioners that the offer-in-compromise was                
          incomplete and gave them additional time to submit both of these            
          items.  After petitioners chose not to avail themselves of the              
          opportunity to submit these items, Ms. Cahill did not process               
          petitioners’ offer-in-compromise.                                           
               We find that Ms. Cahill did not exercise her discretion with           
          respect to petitioners’ offer-in-compromise arbitrarily,                    
          capriciously, or without sound basis in fact or law.                        
               E.  Financial Hardship                                                 
               In their petition, petitioners allege that payment of their            
          1999 tax liability would be an “extreme financial hardship”, but            
          the record in this case contains little, if any, support for that           
          allegation.  The notice of determination indicates that                     
          petitioners failed “to provide any financial information or                 
          documentation proving special circumstances.”  Petitioners did              
          not supply a current Form 433-A, or other current financial                 
          information to respondent, despite several requests to do so by             
          Ms. Cahill.  Having failed to respond to respondent’s requests              
          for certain financial information, petitioners are hardly in a              
          position to challenge respondent’s determination on the basis of            
          an alleged financial hardship.  See Newstat v. Commissioner, T.C.           
          Memo. 2004-208.                                                             







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