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v. Helvering, 290 U.S. 111, 115 (1933).12 The burden was on
petitioner to show that respondent abused his discretion. The
burden was not on respondent to provide enough information to
show that he did not abuse his discretion. Nevertheless, we find
that we had more than sufficient information to review
respondent’s determination.
2. Unassessed Years
Petitioner argues that respondent abused his discretion by
failing to consider his offer-in-compromise as it relates to
petitioner’s unassessed tax years, 1994, 1995, and 1996.
Respondent has proposed collection action for only 1991, 1992,
and 1993. The ultimate issue in this case is whether respondent
may proceed with the proposed collection action. Whether
respondent can or should compromise petitioner’s tax liability
for years outside of those for which collection action has been
proposed is not relevant to our determination. Petitioner’s
argument is without merit.
12 While sec. 7491 shifts the burden of proof and/or the
burden of production to the Commissioner in certain
circumstances, this section is not applicable in this case
because respondent’s examination of petitioner’s returns did not
commence after July 22, 1998. See Internal Revenue Service
Restructuring and Reform Act of 1998, Pub. L. 105-206, sec.
3001(c), 112 Stat. 727.
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