In Uncategorized on 01/11/2017 at 15:56

You Know the Rest

When an SO, hearing that the taxpayer can’t pay after the taxpayer stalls sending in a completed 433-A, suggests he try for CNC by sending in some financial records, that shouldn’t bounce the NOD.

At least not in Judge Lauber’s court.

Thus he instructs Tyree Phillips, 2017 T. C. Memo 13, filed 1/11/17.

“This argument calls to mind the adage that no good deed goes unpunished. As petitioner acknowledges, SO X offered the suggestion of CNC status only after petitioner had represented that he could not afford the cost of having the missing tax returns professionally prepared. SO X mentioned this option as a possible solution to petitioner’s problem; this suggestion was clearly not the cause of petitioner’s problem. SO X’s suggestion would not have halted petitioner in his tracks if he were actually making progress in assembling the documents required for consideration of an OIC or an installment agreement. Petitioner found this suggestion attractive because he was not making such progress.

“The documentation that SO X requested in order to consider petitioner for CNC status was quite basic–copies of his bank account statements and pay- stubs and evidence of his monthly rent expense. SO X ultimately gave petitioner five weeks to submit these documents, a period that we find reasonable. Petitioner tries to lay at SO X’s door the blame for his failure to submit the required documents, urging that the SO erred by not ‘following up.’ But petitioner waited until two weeks after the initial deadline had passed before contacting SO X, citing ‘printer problems’ and promising to fax the documents within the next two days. He failed to deliver them within the next four weeks.

“We reject petitioner’s suggestion that an IRS settlement officer has an affirmative duty to check up on a taxpayer who fails to make good on his own promise to submit documentation required to consider a collection alternative.” 2017 T. C. Memo. 13, at pp. 10-11. (Name omitted).

I give Ty’s counsel from a well-known white shoe firm a Taishoff “Oh Please.”


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