- 3 -
was employed and would submit an offer-in-compromise (OIC)
relating to his income tax liabilities. While petitioner was
unemployed, petitioner’s parents made several deposits into his
checking account (deposits). In a letter dated February 27,
2004, respondent requested that petitioner provide an “affidavit
from * * * [petitioner’s] parents as to the amount of money they
gave him and * * * cancelled checks corresponding to the
deposits.” Respondent also asked petitioner to explain the car
lease expense.
On March 23, 2004, petitioner submitted to respondent a Form
656, Offer in Compromise, in the amount of $2,000 based on doubt
as to collectibility (March OIC). Petitioner attached an updated
Form 433-A to the March OIC but did not attach any additional
financial documents. In a letter dated November 17, 2004,
respondent requested additional financial information. In a
second letter, also dated November 17, 2004, respondent requested
that petitioner “provide the documents specified on Form 433A
* * * [and] an affidavit from * * * [petitioner’s] parents as to
the amount of money they gave him.” Respondent warned petitioner
that if the requested documents were not received by December 17,
2004, the March OIC would not be accepted.
On December 17, 2004, petitioner sent respondent an amended
OIC in the amount of $2,000 based on doubt as to collectibility
Page: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011