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petitioner provided, the Appeals officer concluded in the notice
of determination:
You submitted requested financial information to Settlement
Officer Salinger in order for him to determine if the $775
you offered as a collection alternative was acceptable.
During the conference Mr. Salinger advised you that based on
the financial analysis conducted that you had an ability to
pay a higher amount than the $775 offered. Based on Mr.
Salinger’s analysis you have the ability to make monthly
payments in the amount of $1,664 per month. It was further
explained to you that once your child support obligation is
paid off within the next year, the installment agreement
payment would increase by $217 to $1,881 per month.
You indicated to Mr. Salinger that you cannot afford that
high of a payment. You further indicated that the Service
currently has a levy in place against your pension income in
the amount of $1,392 per month and that you have no problem
having that levy kept in place. You were advised that this
levy would stay in place but it would not be considered a
formal installment agreement.
No other collection alternatives were offered and no other
issues were raised.
Petitioner appealed that determination. At trial,
petitioner reiterated his desire to continue monthly payments of
$1,392, free of the tax lien, as an installment agreement.
Petitioner contends he is not able to pay $1,881 per month, and
that circumstances have changed in his own life since the hearing
before the Appeals officer. Petitioner cited as an example the
fact that he was required to move from his apartment because it
was converted to a condominium, and the apartment he moved into
requires a higher monthly rent.
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Last modified: May 25, 2011