Judy Hedrick Blosser - Page 10

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          2005, despite the fact that petitioner claimed in her request for           
          a collection hearing that she could not pay the underlying tax              
          liability and that her financial status became worse after she              
          completed the original CIS.  There is also no indication that the           
          settlement officer considered petitioner’s statement that she was           
          incarcerated from 1999 to 2003 or made any determination whether            
          this was sufficient verification that she had no filing                     
          obligations during those years.  Had the settlement officer asked           
          for verification, petitioner would have been able to provide it             
          just as she provided this Court with records confirming her                 
          incarceration.  Given the undisputed facts, we find that the                
          abrupt decision by the settlement officer indicates she did not             
          consider the issues petitioner raised during the hearing as                 
          required by section 6330(c)(3)(B) before deciding to issue the              
          notice of determination, which was an abuse of her discretion.              
          If section 6330(b) is to be given any force, the Appeals Office             
          must make its determination after the taxpayer has had the                  
          opportunity to be heard at a fair hearing and after giving                  
          adequate consideration to all meritorious issues the taxpayer has           
          raised during the hearing.                                                  
               Accordingly, because we conclude that respondent abused his            
          discretion by not considering the issues petitioner raised at the           
          hearing, and no genuine issue of material fact exists requiring             

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Last modified: November 10, 2007