Attorney-at-Law

OBLIGING, BUT “CUMBERSOME AND INVASIVE” DOESN’T ANSWER

In Uncategorized on 09/15/2017 at 15:50

Judge David Gustafson is the original Obliging Jurist. He won’t give you warm milk and cookies while his Chambers Administrator reads you his latest order, nor will he draft your motions for you, argue your case for you, or bring coffee and doughnuts to calendar call. I’ve chronicled all these in previous blogposts.

Today, he won’t let you off the hook if you claim that filing your three (count ‘em, three) unfiled years’ returns and a completed Form 433-A is “cumbersome and invasive.” He’s obliging, but won’t take your word that you can’t pay, or can only pay installments. And he won’t tell IRS to do that either.

So he bounces the petition of David Edward Lewis, 20410-16L, filed 9/15/17.

“Mr. Lewis’s petition and response quoted above contend that Appeals should have granted him an IA without requiring him to provide financial information, which he considered “cumbersome and invasive”. However, we have often held that it is not an abuse of discretion for Appeals to reject a collection alternative because the taxpayer failed to submit requested financial information. Tucker v. Commissioner, T.C. Memo. 2014-103; Huntress v. Commissioner, T.C. Memo. 2009-161. The IRS is charged with the duty to collect taxes; and when a taxpayer fails to pay his taxes after notice and demand, the IRS is authorized to collect them by levy. The CDP process creates an opportunity for a taxpayer to request the agency’s forbearance, and IRS procedures are reasonably constructed to assure that such forbearance is granted only where it is justified. Mr. Lewis’s refusal to give financial information about himself made it impossible for the IRS to determine whether (as he alleged on Form 12153) he ‘cannot pay balance’. He effectively demanded that the IRS simply accept that allegation on his say-so, but the IRS is not required to do so. Appeals did not abuse its discretion in denying a collection alternative in the absence of such financial information.” Order, at p. 5.

I must add Judge Gustafson will explain the law to you very clearly. And visit you in the slammer to try your case.

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