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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. 5.14.1.5.1(19).
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. 5.14.1.1 to 5.14.1.6. 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. 5.14.1.5.1.
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Last modified: November 10, 2007