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When Mr. Giamelli failed to become compliant with his estimated
tax obligations, the Appeals officer issued a notice of
determination rejecting the proposed installment agreement and
sustaining respondent’s collection action.
Because the only issue raised with the Appeals officer was
the installment agreement, our review is limited to the
determination reached by the Appeals officer to reject the
proposed installment agreement because of Mr. Giamelli’s
noncompliance. The argument that an estate is a separate person
and is entitled to its own collection review hearing fails for
the same reason. While the estate has cited no authority for
this novel argument, and we know of none, such an argument is not
timely. As discussed above, our review is limited to the
determination issued by respondent’s Appeals Office. The estate
has presented no evidence to suggest that the Appeals officer
abused her discretion, on the facts as they were presented to her
by Mr. Giamelli, when she declined to enter into an installment
agreement with Mr. Giamelli.
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Last modified: November 10, 2007