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Throughout the CDP hearing, petitioner clearly expressed an
interest in a collection alternative such as an installment
agreement. The Appeals officer testified that he first had to
ensure that petitioner was in current compliance with
petitioner’s tax obligations before he could consider a
collection alternative such as an offer-in-compromise or an
installment agreement. He further required petitioner to submit
Form 433-A in order to consider collection alternatives.
Pursuant to the Appeals officer’s directives, petitioner
submitted a completed Form 433-A and became compliant with his
tax obligations by October 15, 2004.
Thereafter, the Appeals officer determined that there was an
income discrepancy of $175 between information reported on
petitioner’s 2003 return and Form 433-A. To clarify this
discrepancy, the Appeals officer requested petitioner to submit
additional financial information, such as business receipt and
expense information, by November 4, 2004. At a time not
disclosed in the record, petitioner submitted several documents,
including bank and expense statements, business and rent
invoices, and utility bills. The Appeals officer closed the case
on November 16, 2004.
The Appeals officer determined that he could not consider an
installment agreement largely on the basis that he did not have
the required financial information to reconcile the $175 income
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