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the OIC, petitioner claimed he was unable to pay his tax
liabilities because he: (1) Earned $7.35 an hour as a customer
service representative; (2) had a wife2 and three children; (3)
had a monthly car payment; and (4) contributed to the support and
maintenance of his then-94-year-old mother.
Respondent processed petitioner’s OIC and assigned it to an
offer specialist. The offer specialist sent petitioner a letter
in July 2003 requesting, among other things, “Information to
substantiate current income for yourself and your spouse (W2s,
1099s, etc)”. The letter states in part:
If you or your spouse are involved with any businesses
as an officer, a partner, an owner, or an investor,
provide a copy of the last three (3) Federal income tax
reports, if other than Form 1040; schedule of
disbursements made to you, including loans, dividends,
interest, wages for the past three (3) years; names of
officers directors, and stockholders.
Petitioner and the offer specialist exchanged correspondence
over the next several months. At some point during that time,
respondent learned that petitioner was operating a paralegal
business that was not mentioned in his OIC. On February 11,
2004, the offer specialist asked petitioner to provide a
statement of his income from the paralegal business signed under
penalty of perjury. Petitioner refused to provide the statement.
At or about the same time, the offer specialist determined that
petitioner’s offer of $3,000 was insufficient because the total
2 Petitioner’s wife is not a party to this case.
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Last modified: May 25, 2011