- 8 -
material fact, and factual inferences will be read in a manner
most favorable to the party opposing summary judgment. Dahlstrom
v. Commissioner, 85 T.C. 812, 821 (1985).
This collection review proceeding was filed pursuant to
section 6320, which provides for Tax Court review of respondent’s
administrative determinations to proceed with the collection of
tax liabilities via liens. Where the validity of the underlying
tax liability is at issue in a collection review proceeding, the
Court will review the matter de novo. Davis v. Commissioner, 115
T.C. 35, 39 (2000). However, where the underlying liability is
not at issue, we review the Appeals officer’s determinations
regarding the collection action for an abuse of discretion. Goza
v. Commissioner, 114 T.C. 176 (2000). Mr. Giamelli did not
challenge the validity of the underlying tax liability, and thus
this Court would pursuant to precedent review respondent's
administrative determinations for abuse of discretion; that is,
whether the determinations were arbitrary, capricious, or without
sound basis in fact or law. See Sego v. Commissioner, 114 T.C.
604, 610 (2000); Woodral v. Commissioner, 112 T.C. 19, 23 (1999).
Internal Revenue Service guidelines require a taxpayer to be
current with filing and payment requirements to qualify for an
installment agreement. 2 Administration, Internal Revenue Manual
(CCH), sec. 5.14.1.2(9)(e), at 17,504. The Appeals officer, in
reliance on the IRS guidelines, rejected Mr. Giamelli’s proposed
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: November 10, 2007