- 9 - Petitioner did not appear at the date and time Ms. Dellosso had set for a meeting with petitioner, July 12, 2005, at 10 a.m. About 2 hours after the time of the appointment, petitioner called Ms. Dellosso and stated that she was unable to make the appointment. Petitioner asked for an opportunity to speak to her accountant and was given 2 days to do so. Petitioner called Ms. Dellosso 2 days following the canceled appointment, stated that she had been unable to contact her accountant, and requested an installment agreement only for 1993 through 1995. According to the case records, Ms. Dellosso informed petitioner that although she could pay what she wanted, all years had to be included in either an installment agreement or an OIC. Ms. Dellosso terminated the call after an unpleasant exchange of words. The notice of determination was issued on July 27, 2005. The Issue for the Court The underlying tax liabilities are not at issue in this case.2 The issue for the Court to decide is whether respondent abused his discretion in determining to pursue the intended collection action. 2Petitioner conceded at trial the underlying tax liabilities and with them the abatement of interest and penalties raised in the petition. See sec. 6201; supra note 1. Had petitioner not conceded the issues, she would be precluded from raising them. See sec. 6330(c)(2)(B); sec. 301.6320-1(e)(3), Q&A-E2, Proced. & Admin. Regs.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
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