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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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