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3. Unassessed Years
Petitioners argue that respondent abused his discretion by
failing to consider their offer-in-compromise as it relates to
their unassessed tax years, 1991 through 1995. Respondent
proposed collection action for only 1987 through 1990. The
ultimate issue in this case is whether respondent abused his
discretion in determining that collection action for 1987 through
1990 may proceed. Whether respondent can or should compromise
petitioners’ tax liability for years outside of those for which
collection action has been proposed is not relevant to our
determination. Petitioners’ argument is without merit.
4. Efficient Collection Versus Intrusiveness
Petitioners argue that respondent failed to balance the need
for efficient collection of taxes with the legitimate concern
that the collection action be no more intrusive than necessary.
See sec. 6330(c)(3)(C). Petitioners’ argument is not supported
by the record.
Petitioners have an outstanding tax liability. In their
section 6330 hearing, petitioners proposed only an offer-in-
compromise. Because no other collection alternatives were
proposed, there were not less intrusive means for respondent to
consider. We find that respondent balanced the need for
efficient collection of taxes with petitioners’ legitimate
concern that collection be no more intrusive than necessary.
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