Larry Bruce - Page 10




                                       - 10 -                                         
               Petitioner’s representative indicated in an attachment to              
          the Form 12153, request for a hearing, dated June 10, 2005, that            
          petitioner was working on an OIC at the time.  Even assuming                
          petitioner’s representative reiterated a desire to enter into an            
          OIC at the hearing, the settlement officer did not abuse her                
          discretion by sustaining the Notice of Federal Tax Lien filing.             
               Petitioner never actually submitted an OIC or any other                
          collection alternative at the telephone hearing on November 1,              
          2005, 5-1/2 months after the notice of lien and almost 5 months             
          after stating he was working on an OIC in his request for a                 
          hearing.  Petitioner’s representative indicated at the hearing              
          that petitioner was aware of the consequences of not cooperating            
          during the Appeals process.  Petitioner did not submit a                    
          reviewable OIC or any other current financial information before            
          the determination was made on December 2, 2005, 31 days after the           
          hearing.                                                                    
               The only information concerning petitioner’s ability to pay            
          was the Form 433-A, that had been in respondent’s file since                
          respondent’s revenue officer was attempting collection, almost              
          seven months before the determination.  This form was poorly                
          filled out, incomplete, and did not have any supporting                     












Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  Next 

Last modified: November 10, 2007