Omar Urbina Pineda - Page 21

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          discrepancy between Form 433-A and petitioner’s 2003 return.8               
          The record, however, does not reveal the basis for this finding.            
          At trial, the Appeals officer could not identify what specific              
          document he was seeking to reconcile the $175 discrepancy, but he           
          acknowledged that petitioner submitted several personal and                 
          business financial documents.  The Appeals officer testified, in            
          relevant part, that he was                                                  
               trying to seek current business receipt information and                
               current business expense information to determine the                  
               actual net income that he [petitioner] was receiving so                
               that I could determine, you know, compare it with the                  
               expenses, actually verify the expenses and then verify                 
               the current income to determine if there could be an                   
               installment agreement and what that amount would be, if                
               there could be.                                                        
               We find the $175 income discrepancy to be de minimis in                
          amount.  Furthermore, we are not persuaded that the Appeals                 
          officer may not have received the “financial information                    
          requested” that was necessary to reconcile the $175 amount,                 
          especially in light of the fact that at trial he was unable to              
          specify what document he was seeking.  At the very least, the               
          record demonstrates that, notwithstanding the de minimis amount,            
          petitioner had complied with the Appeals officer’s directives               
          sufficient for the Appeals officer to make a financial analysis             



               8  We note, in contrast, that on July 29, 2004, the Appeals            
          officer indicated in his notes that Form 433-A showed that                  
          petitioner had “very little ability to make installment                     
          payments.”                                                                  





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