I’ve chronicled in the past SOs at Appeals who gave appellants a quick-kick (to say nothing of ex-Ch Js who did the same to non-payors of the sixty bucks), but today I’d like to thank patient SO2 who went the extra for Aubree Hill, T. C. Memo. 2023-58, filed 5/15/23.

Aubree had a couple unpaid years (hi, Judge Holmes), but petitioned only one NOD. Judge Albert G (“Scholar Al”) Lauber has this one.

Aubree wanted an OIC, but never sent in Form 656 or the deposit; Aubree did send in a Form 433-A, and enough backups for one SO to begin work, but things got stalled by the pandemic. SO2 came in, and did negotiate with Aubree.

Finally, “Although SO2 calculated petitioner’s monthly disposable income as $2,043, he offered to ‘split the difference’ with her. Recognizing that ‘the cost-of-living for the D.C. metro area is higher than [the local and national] standards,’ he allowed an additional $200 of monthly expenses. By letter… he offered petitioner a direct-debit IA with a monthly payment of $1,800, which would fully discharge her… tax liabilities in 24 months.” T. C. Memo. 2023-58, at p. 4.

Aubree claims that, due to local delivery problems, she never got the letter. But Judge Scholar Al points out that she never followed up with SO2, who closed the case eleven (count ’em, eleven) days after the deadline for responding to the letter.

“And even if SO2 were thought to have closed the case prematurely, we find that any error was harmless. In her Petition, petitioner characterizes the $1,800 monthly payment plan as ‘much higher than [she] can afford.’ This strongly suggests that she would have rejected SO2’s $1,800-per-month offer. It is thus hard to see how she was prejudiced by any alleged non- receipt of his letter.” T. C. Memo. 2023-58, at p. 7.

And Judge Scholar Al says Aubree can still try for an IA or OIC.

Takeaway- If you get someone at IRS willing to talk to you, keep talking. Talk early, talk often.