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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
Division.
To reflect the foregoing,
Decision will be entered for
respondent.
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