- 7 - By letter dated March 16, 2005, the settlement officer informed petitioner that she had adjusted his monthly expenses to meet the national standard for one person.6 As a result, the settlement officer determined that petitioner was able to make monthly payments of $1,475. The settlement officer also denied petitioner’s request for abatement of interest and for relief from the additions to tax. The settlement officer gave petitioner until March 30, 2005, to accept the proposed installment agreement. By letter dated March 27, 2005, petitioner rejected the proposed installment agreement. Petitioner disputed the settlement officer’s adjustments to his monthly expenses as reported on his updated Form 433-A, and he inquired whether any of the AMT that he had paid could be used to offset his unpaid tax liabilities. By letter dated July 21, 2005, the settlement officer offered petitioner a reduced installment agreement with monthly payments of $1,250. She gave petitioner until August 5, 2005, to respond. By letter dated August 3, 2005, petitioner rejected the installment agreement and once again requested relief based on 6Respondent informed petitioner that he could claim expenses for only himself because he did not claim his spouse’s income. Petitioner never argued that his spouse was unemployed or that he was otherwise supporting his spouse. However, he did testify that he was supporting two aging parents and an ill niece. The record does not disclose any detail of petitioner’s support of these individuals.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: March 27, 2008