Bobby J. Prater - Page 7

                                        - 7 -                                         
               As we previously stated, Officer Chapman requested that                
          petitioner submit a Collection Information Statement and proof of           
          estimated tax payments for 2005 and the first and second quarters           
          of 2006 before the section 6330 hearing.  Officer Chapman warned            
          petitioner that he could not consider an installment agreement              
          without the requested financial information from petitioner.                
          Because petitioner failed to submit the requested financial                 
          information,2 Officer Chapman could not consider petitioner’s               
          request to pay his tax liability through an installment                     
          agreement.   Accordingly, respondent did not abuse his discretion           
          in rejecting an installment agreement and sustaining the proposed           
          collection action.  See Chandler v. Commissioner, T.C. Memo.                
          2005-99; Roman v. Commissioner, T.C. Memo. 2004-20.                         
               We conclude that there is no genuine issue of material fact            
          requiring a trial in this case, and we hold that respondent is              
          entitled to the entry of a decision sustaining the proposed levy            
          as a matter of law.                                                         

                                                  An appropriate order and            
                                             decision will be entered.                

               2Nothing in the record indicates that petitioner or                    
          petitioner’s representative requested additional time to submit             
          the requested financial information.                                        

Page:  Previous  1  2  3  4  5  6  7

Last modified: November 10, 2007