- 5 -
Total income Total living expenses
Source Gross monthly Expense items Actual monthly
Wages $3,432 Food, clothing, misc. $904
Net rental 250 Housing and utilities 932
Pension/Social
Security 12,152 Transportation 500
Total 5,834 Health care 250
Taxes (income and FICA) 1871
Total 3,457
1It appears that in making his calculations, Officer Clark
rounded petitioners’ pension/Social Security amount down and that
he rounded petitioners’ tax expense amount up. Both roundings
favor petitioners.
On June 20, 2006, Officer Clark and petitioners’
representative held a telephone conference and discussed the
income and expenses listed on petitioners’ Form 433-A. During
the conference, Officer Clark agreed to increase petitioners’
expenses by $500 per month for additional employment expenses.6
Officer Clark offered petitioners an installment agreement with
monthly payments of $1,877.
On June 22, 2006, Officer Clark sent petitioners’
representative a Form 12257, Summary Notice of Determination,
Waiver of Right to Judicial Review of a Collection Due Process
Determination, and Waiver of Suspension of Levy Action, and a
Form 433-D, Installment Agreement. On July 6, 2006, Officer
Clark telephoned petitioners’ representative to follow up on the
installment agreement. Petitioners’ representative informed
Officer Clark that petitioners could not make the proposed
6The increase in employment expenses was for Mrs. Diffee’s
meals on the road.
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Last modified: November 10, 2007