Judy Hedrick Blosser - Page 7

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          submission of an earlier statement, and we have upheld                      
          determinations based on this policy.  Etkin v. Commissioner, T.C.           
          Memo. 2005-245; 2 Administration, Internal Revenue Manual (CCH),            
          sec., at 17,654.                                                
               Respondent argues that when a settlement officer follows the           
          prescribed guidelines in determining whether a collection                   
          alternative is acceptable, the settlement officer’s conclusion              
          will be considered reasonable and not an abuse of discretion.  In           
          support of this argument, respondent cites Moorhous v.                      
          Commissioner, T.C. Memo. 2003-183, Rodriguez v. Commissioner,               
          T.C. Memo. 2003-153, and Schenkel v. Commissioner, T.C. Memo.               
               Petitioner correctly points out that these cases address               
          whether the Appeals Office abused its discretion by refusing                
          offers-in-compromise (OICs).  Petitioner did not make an OIC but            
          requested a collection alternative-- that her account be placed             
          on CNC status.  However, we disagree that these cases are                   
          distinguishable, although sections 7122(e) and 6159(e)                      
          specifically require the Secretary to establish procedures for              
          administrative review of rejections of OICs and terminations of             
          installment agreements, while there is no statutory mandate for             
          establishing procedures for placing a taxpayer’s account on CNC             
          status.  We see no reason, however, to hold the Appeals Office to           
          a higher standard when considering collection alternatives from a           

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