Claude E. and Dana L. Salazar - Page 10

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          determination concerning employment status.  Consequently, we do            
          not have jurisdiction under section 7436(a).                                
               Petitioners argue that we nevertheless should assert                   
          jurisdiction over Mr. Salazar’s collection dispute involving his            
          employment tax liabilities because we did so in another case                
          involving an offer-in-compromise for employment tax liabilities.            
          In Collier v. Commissioner, T.C. Memo. 2004-171, the taxpayer               
          wanted to submit an offer-in-compromise for unpaid income tax               
          liabilities for several years in issue.  However, the                       
          Commissioner concluded that the taxpayer was precluded from                 
          pursuing an offer because the taxpayer was noncompliant in filing           
          his employment tax returns and in paying his employment tax                 
          liabilities as required by the Internal Revenue Manual.  Id.                
          Consistent with other cases addressing similar facts, we held               
          that the Commissioner’s decision not to process an offer-in-                
          compromise because the taxpayer had not filed all required tax              
          returns is not an abuse of discretion.  Id.; see also Rodriguez             
          v. Commissioner, T.C. Memo. 2003-153; Londono v. Commissioner,              
          T.C. Memo. 2003-99.                                                         
               Petitioners’ reliance on Collier is misplaced because the              
          facts are distinguishable.  The taxpayer in Collier wanted to               
          compromise only his unpaid income tax liabilities; he was not               
          trying to compromise any employment tax liabilities.  Collier v.            
          Commissioner, supra.  The Appeals officer in Collier refused to             






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