Sherrie L. Webb v. Comm’r; T.C. Memo. 2021-105| August 31, 2021 Weiler, J. | Dkt. No. 7819-20L
Short Summary: It was not an abuse of the Commissioner’s discretion not to provide a collection alternative when the taxpayer did not furnish necessary documentation that may have justified alternatives, such as currently not collective (CNC) status.
Key Issues: To justify collections alternatives, including CNC status, the taxpayer must provide documentation necessary to show that the alternative is warranted.
Primary Holdings:
Although petitioner sought to have her account placed into CNC status, the Appeals Officer was unable to provide a collection alternative – including granting CNC status – since petitioner did not furnish necessary documentation. On the basis of these circumstances Appeals performed a balancing test, concluding that the proposed levy did balance the needs of collection with the concerns of petitioner. On the basis of its review, the court held that the Appeals Officer did not abuse her discretion in so concluding.
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