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quarters of 2006. Officer Chapman informed petitioner that he
could not consider collection alternatives without petitioner’s
financial information. Petitioner failed to submit any of the
requested information to Officer Chapman.
On September 18, 2006, Officer Chapman held petitioner’s
section 6330 hearing by telephone with petitioner’s
representative. Officer Chapman explained that he could not
consider an installment agreement without petitioner’s financial
information. Petitioner’s representative responded that he did
not have the requested information. On September 25, 2006,
respondent issued petitioner a Notice of Determination Concerning
Collection Action(s) Under Section 6320 and/or 6330 sustaining
respondent’s proposed collection action.
On October 31, 2006, the petition was filed. Petitioner
alleges that although he was unable to obtain all of the
requested information before the September 18, 2006, telephone
conference, he now possesses the necessary financial information.
Petitioner thus requests that the Court remand his case to the
Appeals Office to consider an installment agreement.
On May 10, 2007, we issued petitioner a notice setting his
case for trial during the Court’s October 15, 2007, Oklahoma
City, Oklahoma, trial session. On May 10, 2007, respondent filed
a motion for summary judgment. On May 11, 2007, we ordered
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