Justin C. Cloar, T. C. Memo. 2024-17, filed 2/6/24, asserts his RCP is minuscule because he is permanently unemployed (not having worked for the last two years and survived on borrowings “from friends and family and was performing occasional contract work for a national law firm.” T. C.  Memo 2024-17, at p. 8, footnote 5). And true, the SO on the remand probably didn’t get the IRM 5.8.5.20 calculation of future earnings right.

“However,  we find this potential error by SO R to be harmless in this case. Even if Mr. Cloar cannot secure work with the same wages as his previous employment, he could surely be re-employed at some point in the future, considering his education. Therefore, it is not unreasonable to conclude that Mr. Cloar has the potential to pay more than the nominal amount of $25 towards his total unpaid tax liabilities. In sum, we conclude that SO R acted appropriately and within her discretion in determining Mr. Cloar’s RCP.

“Our role is not to redetermine the RCP of the taxpayer and whether it is 100% accurate as determined by the COIC unit.” T. C. Memo. 2024-17, at p. 9. (Name omitted).

A source tells me Justin is a lawyer and a long-distance runner in AR. Judge Christian N. (“Speedy”) Weiler states “Mr. Cloar has unpaid individual income tax liabilities for the years at issue along with penalties and interest, totaling $107,410. Mr. Cloar filed income tax returns for the years at issue but failed to remit full payment of the tax due on the respective returns. Mr. Cloar does not contest the amounts of his underlying tax liabilities.” T. C. Memo. 2024-17, at p. 2.

Justin offers a $25 per month IA or going CNC.  Judge Speedy Weiler accepts neither.