- 3 - 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.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011