Charles Michael Snyder - Page 9

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          obtain.  Petitioner has not explained the basis for this belief,            
          nor does the record support his contention.  Petitioner may be              
          arguing that respondent is required to compel the parties to the            
          litigation to provide petitioner with relevant information.                 
          Assuming this is the case, petitioner is mistaken.  The                     
          Commissioner is not obligated to obtain records from third                  
          parties on the taxpayer’s behalf.  See Poindexter v.                        
          Commissioner, supra at 282-286 (Commissioner’s refusal to                   
          subpoena records on taxpayer’s behalf did not relieve taxpayer of           
          his burden of proof); Horn v. Commissioner, supra; see also sec.            
          6001 (taxpayer is required to maintain adequate records).  We               
          conclude that petitioner has failed to prove his underlying tax             
          liabilities should be reduced.                                              
          2.  Petitioner’s Proposed Collection Alternatives                           
               Petitioner asserts that he is unable to pay his tax                    
          liabilities.  Petitioner did not provide financial information to           
          substantiate this assertion, however, nor did he offer a credible           
          explanation for his failure to do so.  Petitioner contends that             
          he submitted an offer-in-compromise (OIC) several years ago to an           
          Internal Revenue Service office in Utah.  The OIC was not made              
          part of the record, and petitioner does not argue that he                   
          submitted an OIC to the Appeals officer in connection with the              
          proposed levy action.  Thus, it appears that petitioner did not             
          raise an OIC or other collection alternative with the Office of             

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