Charles Michael Snyder - Page 10

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          Appeals.  See sec. 6330(c)(2); Magana v. Commissioner, 118 T.C.             
          at 493.                                                                     
               Even if petitioner had raised an OIC as a collection                   
          alternative, the result in this case would not change.  Where a             
          taxpayer is noncompliant with Federal tax laws or does not                  
          provide current financial information, the Commissioner’s refusal           
          to process an OIC is not an abuse of discretion.  Roman v.                  
          Commissioner, T.C. Memo. 2004-20; Rodriguez v. Commissioner, T.C.           
          Memo. 2003-153.  Petitioner’s failure to file his 2001 tax return           
          and provide respondent with current financial information would             
          therefore preclude us from finding an abuse of discretion.                  
               On the basis of our review of the record, we conclude that             
          respondent satisfied the requirements of section 6330 and did not           
          abuse his discretion in sustaining the proposed collection action           
          against petitioner.  Respondent’s determination therefore is                
          sustained.  In reaching our holding, we have considered all                 
          arguments made, and, to the extent not mentioned, we conclude               
          that they are moot, irrelevant, or without merit.                           
               Reviewed and adopted as the report of the Small Tax Case               
               To reflect the foregoing,                                              

                                             Decision will be entered for             

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