Theodore C. and Denise M. Schwartz - Page 7

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          Revenue Manual.6  According to these procedures, in determining             
          whether a taxpayer is eligible for an installment agreement, an             
          Appeals officer must:                                                       
               Analyze the current year’s anticipated tax liability.                  
               If it appears a taxpayer will have a balance due at the                
               end of the current year, the accrued liability may be                  
               included in an agreement.  Compliance with filing,                     
               paying estimated taxes, and federal tax deposits must                  
               be current from the date the installment agreement                     
               begins.  * * *                                                         
          Internal Revenue Manual sec.                                
               The parties have stipulated that petitioners were not                  
          current with their 2005 estimated tax payments at the time of               
          their section 6330 hearing.  The Appeals officer informed                   
          petitioners that she could not consider an installment agreement            
          if petitioners were not current with their estimated tax                    
          payments.  The Appeals officer also found that all applicable law           
          and procedural requirements were met.  Petitioners conceded they            
          owe the sums demanded.  Their only relevant argument is that                
          respondent should have accepted their proposed installment                  
          agreement, and that a levy is more intrusive than necessary and             
          would cause undue hardship.                                                 

               6 The Internal Revenue Manual provides procedures for                  
          proposed installment agreements.  See Internal Revenue Manual               
          sec. to  Those procedures contain compliance             
          checks, which are conducted to determine a taxpayer’s eligibility           
          for an installment agreement, after a taxpayer requests such an             
          agreement.  Id. sec.                                            

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