Peter P. Baltic and Karen R. Baltic - Page 8

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          Hajiyani by having made sure that the IRS employee conducting               
          their CDP hearing had an OIC-DATL sitting in front of her.  And,            
          though they didn’t discuss Oyer, the Baltics could likewise                 
          distinguish that case from theirs by saying that they never                 
          signed a stipulated decision, but simply chose not to start a Tax           
          Court case when they had a chance.                                          
               The Baltics also have one case, Siquieros v. United States,            
          94 AFTR 2d 2004-5518, 2005-1 USTC par. 50,244 (W.D. Tex. 2004),             
          affd. 124 Fed. Appx. 279 (5th Cir. 2005), that they argue                   
          supports them.  Or at least one sentence in that case that                  
          supports them:  “Her [i.e., Siquieros’s] offer based on doubt as            
          to liability is not synonymous with a challenge to the underlying           
          liability.”  Id. at 2004-5524, 2005-1 USTC par. 50,244, at                  
               The quote is accurate, but Siquieros remains the thinnest of           
          supports for any general proposition that an OIC-DATL is not a              
          challenge to an “underlying tax liability.”6  It is, for one                
          thing, a responsible-party, trust-fund case.7  And Siquieros was            

               6 The court held that the IRS did not abuse its discretion             
          in refusing to accept Siquieros’s OIC.  Siquieros, 94 AFTR 2d at            
          2004-5518, 2005-1 USTC at 87,570-87,571.  It’s in the court’s               
          discussion of why the rejection wasn’t an abuse of discretion               
          that it noted that an OIC-DATL wasn’t synonymous with a challenge           
          to the underlying liability.  Neither side had actually disputed            
          the point.  Id.                                                             
               7 Taxes that employers withhold from their employees’ wages            
          are known as “trust fund taxes” because they are deemed a special           

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