- 9 -
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.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: November 10, 2007