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days. The parties indicated that petitioner was prepared to
concede the case and to enter an installment agreement with
respondent. The Court granted respondent’s oral motion to
withdraw the motion for summary judgment and ordered the parties
to submit a status report or decision documents within 90 days.
After the Court allowed additional time to submit the
decision documents, the parties indicated that they had not been
able to execute a settlement agreement. The Court again set the
case for trial commencing June 18, 2007. Respondent filed
another motion for summary judgment on June 4, 2007.
When this matter was called for trial, petitioner made
several oral motions, including: (1) Motion for dismissal of tax
penalties; (2) motion for reduction of taxes due; (3) motion to
accept original offer-in-compromise; and (4) motion to dismiss
taxes and penalties for tax years 2001 and 2002. The Court took
petitioner’s oral motions and respondent’s motion for summary
judgment, filed June 4, 2007, under advisement, and the case was
deemed submitted.
Discussion
The parties dispute whether petitioner’s minimum monthly
payments on his credit card debt represent an allowable expense
against income available to pay taxes in consideration of an
offer-in-compromise. Petitioner argues that not allowing such
expenses amounts to discrimination against taxpayers with
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