- 9 -
addressed the issues raised by petitioner. Furthermore, the
record demonstrates that Settlement Officer Munson properly
verified that all applicable laws and administrative procedures
were followed and balanced the need for the efficient collection
of taxes with the concern that the collection action be no more
intrusive than necessary.
On the basis of the foregoing, we hold that the
determination of respondent’s Appeals Office to proceed with the
collection of petitioners’ tax liabilities for 1994 was not an
abuse of discretion.
To reflect the foregoing,
Decision will be entered for
respondent.
Page: Previous 1 2 3 4 5 6 7 8 9
Last modified: May 25, 2011