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compromise a tax liability must be submitted according to the
procedures and in the form and manner described by the
Commissioner. Sec. 301.7122-1(d)(1), Proced. & Admin. Regs. The
offer must contain all of the information prescribed or requested
by the Commissioner. Id.
It is notable that petitioner has not denied that he has
failed to provide all the necessary information for consideration
of his OIC and in fact offered to the Court at the June 12, 2006,
hearing his “latest” OIC. The Court finds that petitioner did
not offer to Appeals an alternative means of collection. See
Chandler v. Commissioner, T.C. Memo. 2005-99; AllGlass Sys., Inc.
v. Commissioner, 330 F. Supp. 2d 540, 547 (E.D. Pa. 2004).
In the absence of a valid issue for review, the Court
concludes that respondent is entitled to judgment as a matter of
law sustaining the notice of determination dated March 9, 2004.
Respondent’s determination to proceed with collection action was
not an abuse of discretion. The Court will grant respondent’s
motion for summary judgment.
Reviewed and adopted as the report of the Small Tax Case
Division.
To reflect the foregoing,
An appropriate order and
decision will be entered.
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Last modified: May 25, 2011