Brad Daniel Clarke, Sr. - Page 10




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          any tax for 2004; on the contrary, he believed that he was                  
          entitled to a refund.  Therefore, he refused to agree to                    
          respondent’s proposed installment agreement, which included in              
          its terms both 1999 and 2004.                                               
          Respondent contends that he was merely following his own                    
          policies as set forth in the Internal Revenue Manual (IRM).                 
          Specifically, IRM sec. 5.14.1.5.1 requires the Commissioner to              
          ensure that all “balance due modules” are included in installment           
          agreements.  A “balance due module”, according to respondent,               
          included tax year 2004 because respondent’s records indicated, at           
          the time the possibility of an installment agreement was                    
          discussed, that petitioner had an outstanding balance of tax due            
          for 2004.                                                                   
          Section 6159 authorizes the Commissioner to enter into                      
          installment agreements with taxpayers to satisfy their tax                  
          liabilities if the Commissioner determines that such agreements             
          will facilitate the collection of the liabilities.  The IRM,                
          together with sections 301.6159-1, 301.6320-1, and 301.6330-1,              
          Proced. & Admin. Regs., establishes Internal Revenue Service                
          (IRS) procedures for determining whether an installment agreement           
          will facilitate collection of the liability.  This Court has                
          previously upheld the Commissioner’s determinations that were               
          based partly on the provisions of the IRM.  See, e.g., Orum v.              






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