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610 (2000). We understand petitioner to contend that the failure
of respondent’s Appeals Office to accept a collection alternative
constitutes an abuse of discretion.
During the section 6330 hearing, petitioner and Appeals
Officer Kowalkowski reviewed petitioner’s Form 433-A, Collection
Information Statement for Wage Earners and Self-Employed
Individuals (collection information statement), dated November
27, 2002. On the collection information statement, petitioner
reported that he received monthly wage income of $9,500 as
Finance Director of Rosenthal Acura and incurred the following
monthly expenses:
Item Amount
Food, clothing, and misc. $1,000
Housing and utilities 2,000
Transportation 600
Health care 290
Taxes (income and FICA) 1,828
Court-ordered payments 500
Child/dependent care 200
Life insurance 210
Other expenses 2,000
Total Living Expenses 8,628
Based upon the aforementioned income and expenses, Appeals
Officer Kowalkowski determined that an acceptable installment
agreement would require monthly payments of approximately $1,900
rather than the $900 monthly payments proposed by petitioner
prior to the section 6330 hearing. In addition to the
possibility of an installment agreement, petitioner and Appeals
Officer Kowalkowski discussed the opportunity for petitioner to
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