- 10 -
Commissioner, 123 T.C. 1, 13 (2004), affd. 412 F.3d 819 (7th Cir.
2005); McCorkle v. Commissioner, T.C. Memo. 2003-34; Schulman v.
Commissioner, T.C. Memo. 2002-129.
Respondent’s position with respect to the installment
agreement is in accord with pertinent provisions of the IRM. See
IRM sec. 5.14.1.5.1. We are not prepared to find that
respondent, in following his own procedures, made a decision that
is arbitrary or capricious, clearly unlawful, or lacking sound
basis in law.
Respondent’s proposed installment agreement contemplated
monthly payments of $50. Petitioner had already indicated that
he was willing to do this and did in fact make the contemplated
payments even in the absence of an installment agreement.
Consequently, we cannot say that the installment agreement would
have facilitated the collection of the liability or that
respondent’s refusal to enter into such an agreement would have
impeded the collection of the liability.
We reach a different conclusion with respect to the manner
in which respondent evaluated petitioner’s contentions with
respect to the 2004 tax year. Respondent applied petitioner’s
refund from 2005 to petitioner’s 2004 tax.
Section 6402 allows the IRS to credit an “overpayment,
including any interest allowed thereon, against any liability in
respect of an internal revenue tax on the part of the person who
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: November 10, 2007