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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
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Last modified: November 10, 2007