James Murden Wilcox - Page 7

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          enable the Commissioner to evaluate a taxpayer’s qualification              
          for collection alternatives or other relief.  Picchiottino v.               
          Commissioner, T.C. Memo. 2004-231.                                          
               Petitioner had completed a Form 433-A and had turned it into           
          a revenue officer in 1998.  Petitioner contends that respondent’s           
          Appeals officer failed to consider petitioner’s entire history as           
          she would not look at the 1998 form.  Petitioner alleges that he            
          should not have to complete another Form 433-A as the Appeals               
          officer should have the 1998 form.  However, the form completed             
          in 1998 does not represent current financial information, and as            
          petitioner did not give respondent current financial information,           
          it cannot be said that respondent acted arbitrarily or                      
          capriciously in determining to proceed with collection.  See id.;           
          Newstat v. Commissioner, T.C. Memo. 2004-208.                               
               Petitioner also did not assert in the petition any spousal             
          defenses, any challenges to the appropriateness of the collection           
          actions, or any offers of collection alternatives other than an             
          offer-in-compromise that was going to be submitted at an                    
          unspecified future date but was never submitted.  See sec.                  
          6330(c)(2)(A).  The issues not raised in the pleadings are now              
          deemed conceded.  Rule 331(b)(4).  Therefore, we sustain                    
          respondent’s determination regarding the proposed collection                

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