- 32 -
The majority opinion may force this Court, in such a
situation, to proceed--without any ability to remand the case to
respondent’s Appeals Office--and to decide a case based on issues
and facts raised in the initial Appeals Office hearing and in
complete disregard of the significant change in circumstances.
What, for example, if while involved in a pending collection case
a taxpayer wins a lottery? Would respondent expect us in
deciding the case-–perhaps deciding whether to approve an
installment agreement or an offer in compromise--to ignore the
taxpayer’s change in financial condition?
I believe it to be unnecessary, inappropriate, and erroneous
for us to base our holding herein on lack of authority or
jurisdiction and to eliminate the special circumstances exception
of Magana v. Commissioner, supra.
COLVIN, WELLS, LARO, and VASQUEZ, JJ., agree with this
dissenting opinion.
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Last modified: November 10, 2007