Robert Conde Del'Giudice - Page 5

                                        - 4 -                                         
               The Appeals officer accepted, as presented on the “updated”            
          Form 433-A, petitioner’s total joint monthly income amount of               
          $3,832.  He accepted as necessary joint monthly “living expenses”           
          the amounts claimed or substantiated by petitioner for “Food,               
          Clothing and Miscellaneous, Housing and Utilities,                          
          Transportation, Health Care, Taxes, and Court Ordered Payments”             
          to his former wife.  The Appeals officer did not accept as                  
          necessary living expenses, unverified “other” expenses of $200,             
          and he allowed only $160 of claimed credit card expenses of $200.           
          The allowed monthly joint necessary living expenses amounted to             
          $3,440, or $392 less than monthly income.                                   
               The Appeals officer reviewing the case informed petitioner             
          that he was going to recommend that the levy action be sustained            
          because petitioner was able to pay more toward his tax                      
          liabilities than he had offered.  Petitioner was invited to                 
          submit a new OIC if his financial conditions were to change, and            
          he was admonished to file with remittance a Federal income tax              
          return for 2004, which at that time remained unfiled.  The                  
          Appeals team manager, in a separate letter, informed petitioner             
          that his OIC was rejected because “an amount larger than the OIC            
          appears to be collectible.  We do not have authority to accept an           
          OIC in these circumstances.”                                                

Page:  Previous  1  2  3  4  5  6  7  8  9  Next

Last modified: May 25, 2011