John E. Hunter, II and Alma E. Hunter - Page 19

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          mentions collection alternatives, he did not propose an offer in            
          compromise or an installment agreement.  Furthermore, Mr. Hunter            
          did not deny that he failed to provide respondent with requested            
          financial information.  See Roman v. Commissioner, T.C. Memo.               
          2004-20 (Commissioner’s rejection of a collection alternative was           
          not abuse of discretion where taxpayer failed to provide current            
          financial information); Rodriguez v. Commissioner, T.C. Memo.               
          2003-153.  While the letter also purports to raise a spousal                
          defense on behalf of Mrs. Hunter, no cognizable defense is                  
          identified.  In any event, she is not a party to the collection             
               At trial, Mr. Hunter was asked repeatedly to identify the              
          information he wished to present to the settlement officer.                 
          Mr. Hunter nevertheless failed to identify any relevant                     
          information.  Accordingly, we conclude that the absence of a                
          telephone hearing has not affected Mr. Hunter’s rights, and the             
          case may be decided on the present record.  See Gougler v.                  
          Commissioner, supra; see also Carrillo v. Commissioner, T.C.                
          Memo. 2005-290 (“absent a showing by the taxpayer of some                   
          irregularity * * *, a Form 4340 reflecting that tax liabilities             
          were assessed and remain unpaid is sufficient to support                    
          collection action * * * . * * * it is not an abuse of discretion            
          for an Appeals officer to rely on Form 4340”).                              

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