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complete financial information from the taxpayer. Roman v.
Commissioner, T.C. Memo. 2004-20. Where the taxpayer fails to
provide the necessary information, rejection of the OIC does not
constitute an abuse of discretion. See id.; Willis v.
Commissioner, T.C. Memo. 2003-302. In this case, respondent’s
OIC specialist made, and petitioner failed to respond to,
repeated requests for additional information. Therefore, we hold
that there was no abuse of discretion in the rejection of
petitioner’s OIC. Respondent’s determination to proceed with
collection is upheld.
Decision will be entered
for respondent.
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Last modified: November 10, 2007