Omar Urbina Pineda - Page 20

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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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