That’s the Supremes’ take on Section 6330, and Judge Courtney D. (“CD”) Jones is nowise loth to follow in Laquita Ann Hershberger, Docket No. 12868-24L, filed 7/16/25, even though Laquita isn’t one of those “‘laymen, unassisted by trained lawyers,’” who often “‘initiate the process.’” I’m quoting, of course, from Boechler, P. C., 596 US ____ (2022), at p. 9, the touchstone of Section 6330 disciplinary practice.

IRS gets summary J all the way on Appeals’ affirmance of the NITL NOD Laquinta and trusty attorney, whom I’ll call Geo, are contesting, until we get to CNC.

AO S (name omitted) rightly rejected Laquinta’s claims about her divorce settlement, as she never furnished any proof at the CDP. Even when she puts in those documents in Tax Court, Judge CD Jones isn’t convinced.

Now before my ultrasophisticated readers shout as one “What?! CDPs are record rulers! If the divorce stuff wasn’t in the admin record, why look at it?” I must quote Judge CD Jones.

“…(T)he U.S. Courts of Appeals for the First, Eighth, and Ninth Circuits have concluded that our review is limited to the administrative record for CDP cases.

“The U.S. Court of Appeals for the Seventh Circuit, to which this case is presumptively appealable, see § 7482(b)(1)(G)(i), has not specifically addressed this issue in a precedential opinion.” Order, at p. 4. (Citations omitted).

Hence, anything goes. And AO S even cut her initial determination of what Laquinta could pay on an IA by $500.

Laquinta never put in a Form 656, so OIC is out.

But AO S never mentioned CNC in the NOD.

“In the Case Activity Record, AO Snyder noted that Ms. Hershberger requested CNC status and also requested evidence of hardship status. Nonetheless, the Notice of Determination is completely silent regarding this requested collection alternative. Moreover, although AO S determined that Ms. Hershberger could pay under an IA, she did not separately consider CNC status.

“In particular, she failed to consider whether enforced collection would cause a hardship on Ms. Hershberger. Hardship is one of the considerations that the IRS must consider when determining whether a taxpayer is entitled to CNC status.” Order, at pp. 8-9. (Citations omitted).

Judge CD Jones notes that even if hardship puts Laquinta into CNC status, IRS can drop a NFTL to protect its interests, nudge nudge, wink wink.

Back to Appeals for consideration of hardship.