Attorney-at-Law

“Honest tax representation at reasonable rates.”

In Uncategorized on 08/28/2014 at 17:25

No, this is not an advertising pitch from me. This is a direct quotation from the webpage of that hard-charging hero of my blogpost “Abate, Don’t Debate”, 8/25/14, Eric William (EW) Johnson, now or formerly of St. Paul, MN.

And EW again shows his stuff in Eladio Duarte and Azucena Bailon-Rivas, 2014 T. C. Memo. 176, filed 8/28/14.

It’s really Eladi’s story. He’s a roofer with a somewhat peripatetic career and sporadic income, who got behind on his filings. He tries to buy a house, discovers he hasn’t filed some years, and sends in his returns. But he still owes money, and IRS hits him with a NITL.

Enter EW, sending in a timely Form 12153. As seems to befall EW’s clients, Appeals makes a hash of the CDP, twice. Of course IRS levies while the CDP is pending, and doesn’t release all levied funds despite EW’s protestations.

Then EW asks for an OIC, sends in the money per Form 656, which get applied to another open year, and the AO says she can process the OIC, as Eladi appears compliant.

Nothing happens, an SO gets assigned and schedules a face-to-face a year later. EW asks for more time and a face-to-face because his client has language problems and has some ‘splainin’ to do.

You’re gonna love this: “Mr. Diamantopoulos stated that no extension or face-to-face hearing would be provided because Mr. Duarte had previously had a face-to-face hearing and because Mr. Diamantopoulos did not speak Spanish. Mr. Diamantopoulos summarily stated that the offer-in-compromise would be rejected based on his calculation that Mr. Duarte could fully pay the liabilities. Further, and despite having apparently reached the conclusion that he did not have up-to- date financial information, Mr. Diamantopoulos offered Mr. Duarte an installment agreement for $3,000 per month.

“On the day after the phone call, Mr. Diamantopoulos sent a letter to Mr. Duarte stating that, according to his calculation of the financial information Mr. Duarte had provided at the previous face-to-face hearing more than a year before, he could fully pay the liabilities and that Mr. Diamantopoulos was recommending that the offer-in-compromise be rejected. He included his worksheets with that letter and stated that a notice of determination would be issued.” 2014 T. C. Memo. 176, at pp. 7-8 (Footnote omitted).

Contrary to my usual policy of not naming names, I do so here. Judge Buch names names in this case.

And on this record Judge Buch sends Eladi back to Appeals, because he can’t conclude whether IRS abused its discretion.

Read the whole opinion. Then I leave it up to you whether IRS abused its discretion.

I hope EW gets paid his fee at his usual reasonable rates. He earned them.

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