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of petitioner’s monthly income and expenses and ability to pay in
considering an appropriate collection alternative.
We found petitioner to be a conscientious taxpayer trying to
fulfill his Federal income tax obligations, and, in light of the
facts and circumstances of this case, respondent’s failure to
fully consider an installment agreement or other collection
alternative was not justifiable. Accordingly, we hold that it
was an abuse of discretion to issue the notice of determination
under these circumstances.
We shall remand this matter to the Appeals Office for the
sole purpose of considering an installment agreement or other
collection alternative. Petitioner may not further challenge
respondent’s determination not to abate interest or the
imposition of the additions to tax under sections 6651(a)(2) and
6654(a) or raise any new or additional issues beyond offering a
collection alternative.
Conclusion
We have considered all of the other arguments made by the
parties, and, to the extent that we have not specifically
addressed them, we conclude that they are without merit.
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