- 18 -
As relevant herein, section 6159 authorizes the Commissioner
to enter into an installment agreement with taxpayers to satisfy
their tax liabilities if the Commissioner determines that such
agreements will facilitate the collection of the liability.7
Sections 301.6159-1, 301.6320-1, and 301.6330-1, Proced. & Admin.
Regs., together with the Internal Revenue Manual (IRM), provide
the procedures for determining whether an installment agreement
will facilitate collection of the liability. See, e.g., Orum v.
Commissioner, supra at 13 (upholding Commissioner’s determination
because the taxpayers failed to timely provide requested
information regarding their current financial condition in
accordance with IRM guidelines); see also 2 Administration,
Internal Revenue Manual (CCH), pt. 5.19.1.5.4.1, (July 1, 2002).
For an installment agreement to be approved, a taxpayer must be
in compliance with all filing requirements. Internal Revenue
Manual (CCH) pt. 5.14.1.4.1(5) (July 1, 2002); see Rodriguez v.
Commissioner, T.C. Memo. 2003-153 (a determination that a
taxpayer is not entitled to a collection alternative such as an
offer-in-compromise does not constitute an abuse of discretion if
the taxpayer was not currently in compliance with Federal tax
laws).
7 Sec. 6159(c), an exception not herein presented, requires
the Commissioner to enter into an installment agreement in
certain circumstances (generally involving tax liabilities of
less than $10,000).
Page: Previous 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 NextLast modified: May 25, 2011