T.C. M em o . 2 0 2 0 -3 2

UNITED STATES TAX COURT

DO S. W ONG, Pet i t i o n er v . COM M ISSIONER OF INTERNAL REVENUE, Res po n d en t

Do ck etNo . 1 7 0 41 -1 8 L. Fi l edM arch 5 , 2 0 20
.

Do S. W o n g , p ro s e. Hal v o r R. M el o m , fo r res p o n d en t .

M EM ORANDUM OPINION LAUBER, J u d g e: Inth is co l l ect i o n du e p ro ces s (CDP) cas e, p et it i o n er
s eek s rev i ew p u rs u an tt o s ect i o n s 6 3 2 0 (c) an d6 3 3 0(d )(1 ) o f t h e d et erm i n at i o n b y th e In t ern al Rev en u e Serv i ce (IRS o r res p o n d en t ) t o up h o l dth e fi l i n g o f a n o t i ce- 2
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[* 2 ] o f Fed eral t ax l i en (NFTL). 1 Res p o n den th as m ov ed fo r s u m m ary ju dg m en t
u n d er Ru l e 1 2 1 , co nt en d i ng th atth ere are n o d i s p u t edi s s u es o f m at eri al factan d th ath i s d et erm i n at i o n t o s u s t ai n th e co ll ect i o n act i o n was p ro p er as a m at t er o f l aw. W e ag ree an d acco rd i n g l y wi l l g ran tthe m ot i o n . Back gro u n d Th e fo l l o w i n g fact s are b as edo n th e p art i es ’ p l ead i n g s an dres p o n d en t ’ s
m o ti o n p ap ers , i n cl ud i n g th e at t ach edd ecl arat io n s an d ex h i b i t s . See Ru l e 1 2 1 (b ). Pet i t io n er res i dedi n Cal ifo rn i a wh en h e fi l edh i s p et i t io n . Pet i t i o ner fi l eda t i m el y

Fed eral i nco m e t ax retu rn fo r 2 0 1 3 , rep o rt i n g a t ax l i ab i l i ty of $ 1 0,3 9 5 . Becau s e h i s t ax p aym en t s fo r 2 01 3 ex ceed edth at am o u n t , h e rep o rt edan o v erp aym en to n h i s 2 0 1 3 retu rn an del ect edt o h av e th e o verp aym en t ap p li edt o h i s t ax l i ab i l i t y fo r 2 0 1 4
. Th e IRS s el ect edp et i t i o n er’ s 2 01 3 retu rnfo r ex am in at i o n . Itm ad e nu m ero u s ad j u st m en t s t o th atretu rn , i n cl u d i n g the d i s al l o wan ce (fo r l acko f s ub s t an t i at i on ) o f d edu ct i o n s fo r s ev eral h u n dredth o us an dd o l l ars o f b u s i n es s ex p en s es rep o rt edo n h i s Sch edu l e C, Pro fi to r Lo s s Fro m Bu s i n es s . OnAp ri l 2 8 , 2 0 1 6 , th e

1 Al l s t atut o ry

referen ces are t o th e In t ern al Rev en u e Co de i n effect atal l rel ev an t t i m es , an d al l Ru l e referen ces are t o the Tax Co urtRu l es o f Pract ice an d Pro cedure. W e ro u n d al l m o n et ary am o u n t s t o t h e n eares td ol l ar.- 3
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[* 3 ] ex am i n i n g ag en t s en tp et i t i o n er a 3 0 -d ay l et t er p ro p os i n g a d efi ci en cy i n t ax
o f $ 1 56 ,3 2 6 an dan accu racy -rel at edp en al t y o f $ 3 1 ,2 6 5
. OnJ u ne 2 8 , 2 01 6 , h av i ng recei v edn o s at is fact o ry res po n s e fro m

p et i t i o n er, th e IRS s en th i m

a t i m el y n o t i ce o f d efi ci en cy

v i a cert i fi edm ai l t o h i s l as tkn o wn ad dres s . Th e n o t ice ad v i s edp et i t i o n er th at , i f h e wi s hedt o ch al l en g e t h e ad ju s t m en t s t o h i s 2 0 1 3 t ax l i ab i l i t y , h e n eed edt o p et i t i o n thi s Co u rtwi t hi n 9 0 d ay s . See s ec. 6 2 1 3 (a). He d i dn o td o s o . Acco rd in g l y , o n Feb ru ary 1 3 , 2 0 1 7 , th e IRS
as s es s edth e d efi ci en cy

an daccu racy -rel at edp en al t y s etfo rt h i n th e n o t i ce o f d efi

ci en cy al o n g wi t h ad d i t i o n al i n t eres t . Pet i t i o ner d i dn o tp ay th i s l i ab i l i t y

up o n
n o t i ce an dd em an dfo r p aym en t . In an effo rt t o co l l ectth i s u np ai dl iab i l i t y th e IRS fi l ed an NFTL o n Feb ru ary 2 7 , 2 0 1 8 , an d s en tp et i t i o n er a t i m el y No t ice o f Fed eral Tax Li enFi l i n g an d Yo u r Ri g h tt o a Heari n g . He t im el y req u es t eda CDP h eari n g . Inh i s req u es th e d i dn o t ch eckth e b o x i n d i cat i n g th ath e was s eek i n g a co l l ect i on al t ern at i v e o r req u es t i ng l i en wi t h drawal . He l i s tedas h i s reas o n fo r d i s p u t i n g co l l ect i o n th ath e h ad “ fi l ed[h i s ] 2 0 1 3 Fo rm 1 0 40 ” an d“ d i d n o t o we an y t ax .” Th e cas e was as si g nedt o a s et t lem en to ffi cer (SO) i n t h e IRS Offi ce o f Ap

p eal s i n Ho l t sv i ll e, New Yo rk . Th e SO s en tp et i t i o ner a l et ter s ch edu l i n g a t el ep h o n e CDP h eari n g fo r Ju n e 1 3 , 2 0 1 8 . Inth e l et t er t h e SO ex p l ai n edth e i ss u es- 4
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[* 4 ] th ats h e wo u ldco ns i der du ri n g th e h eari n g , i n cl u d i ng th e p o s s i bl e av ai l ab i l i t y
o f co l l ect i o n al t ern at i v es . Th e SO ad v i sedp et i t i o ner t h at , i n o rd er fo r h er t o
co n si d er a co l l ect i o n al t ern at i v e, h e n eed ed t o p ro v i de: (1 ) a co m p let ed Fo rm 4 3 3 -A, Co l l ect i o n In fo rm at i o n St at em en tfo r W ag e Earn ers an d Sel f-Em pl o y ed In d i v i du al s ; (2 ) co p i es o f s i g n edi n co m e t ax retu rn s fo r 2 0 14 -2 01 7 , wh i ch IRS
reco rd s s h o wed t h at he h adn o t fi l ed ; an d (3 ) p ro o f t h ath e was cu rren t wi t h
es t i m at edt ax p aym en t s . Th e SO ex p l ai n edth at p et i t io n er’ s recei p t o f a n o t i ce o f d efi ci en cy

fo r 2 0 1 3 wo u l dp recl u d e h i m fro m d i s p u t i n g h i s t ax l i ab il i ty fo r 2 0 1 3 b u tth ath e co u l dreq u es t“ au d i treco n s i d erat i o n ” as an al t ern at i v e. Sh e at t ach ed IRS Pu b l i cat i o n 3 5 9 8 , Wh atSh o u l dYo u Kn o w Ab ou t Th e Au d i tReco n s i d erat i o n Pro ces s . Pet i t i o ner d i dn o ts ubm i t a Fo rm 4 3 3 -A o r co p i es o f t ax return s fo r 2 0 1 4
- 2 0 1 7 , an dh e d i dn o t o t h erwi s e co m m un i cat e wi t h th e SO b efo re t h e s ch edu l ed h eari n g . Th e SO rev i ewed h i s ad m in i s t rat i v e fi le an d co n fi rm edth atth e t ax l i ab i l

i ty i n ques t i o n h adb een p ro p erl y as s es s edan dthatal l o th er req u i rem en t s o f ap

p l i cab l e l aw an dad m i ni s t rat iv e p ro cedu re h adb een m et . Sp eci fi cal ly , s h e d et erm i n ed th atth e n o t i ce o f d efi ci en cy was p ro p erl y

s en tt o h i s l as tkn o wnad dres s an d th atres p o n d en t h adt i m el y s ecu reds up erv is o ry

ap p ro v al o f t h e accu racy -rel at ed- 5
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[* 5 ] p en al t y . Aft er ch eck i ng IRS reco rd s , th e SO d et erm i n ed t h atp et i ti o n er h ad
m ad e n o es t im at ed t ax p aym en t s fo r 2 0 18
. Pet i t i o ner d i dn o tcal l th e SO fo r t h e s ch edu l edh eari n g . OnJ u n e 1 4, 2 0 1 8 , th e SO s en th i m a “ l as tch an ce” l et t er n o t i ng th ath e h adm i ss edth e co n feren ce an d i n v i t in g h i m t o s en dh er, wi t h in 1 4 d ay s , an y i n fo rm at i o n thath e wan t edh er t o
co n si d er. On J u n e 2 8 , 2 0 1 8 , p et i t i o n er s en ta fax t o th e SO s t at i ng th at , al t h o u g h h e d i d no th av e ad equ at e s ub s t an t i at i o n fo r h i s ex pen s es duri n g t h e ex am i n at i o n o f h i s 2 0 1 3 retu rn , h e n o w h add o cu m en t at i o n t h ath e wo u l dl i k e rev i ewed . He s t at ed th ath e an dh i s t ax retu rn p rep arer were wo rk i n g o n h i s 2 0 1 4 -2 0 1 7 t ax retu rn s an d req u es t edan ad d it i on al 2 1 d ay s t o co m p let e t h em . OnJ u ne 2 9 , 2 01 8 , th e SO cal l edp et i t i o n er b ut co u l dn o treach h i m . Sh e l eft
a v o i ce m es s ag e s t at i n g t h ats h e wo u l dn o tp erm i tad d i ti o n al t i m e t o s ub m i tth e u n fi led tax retu rn s . Sh e ad v i sedh i m t o rev i ew IRS Pu b l i cat io n 3 59 8 (a co p y o f wh i ch s h e h ads en th i m

earl i er) an dfo l l o w i t s i n st ru ct io n s ab o u t s ub m i t t i n g d o cu m en t at i o n i n co n n ect i o n wi t h a req u es tfo r au di t reco n s i d erat i o n . Sh e as k edth at h e ret urn h er cal l , s tat i n g th ats h e wo u l do t h erwi s e p ro ceed t o cl o s e th e cas e; h e d i dn o t return h er cal l o r m ak e an y fu rt h er s ub m is s i o n s . OnJ u ly 3 1 , 2 0 1 8 , h av i ng wai t edo ver a m o nt h, t he SO cl o s edth e cas e.- 6
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[* 6 ] OnAu gu s t2 , 2 0 1 8 , th e IRS i s s u edp et i t i o n er a n o t i ce o f d et erm i n at i o n s u s t ai n i n g th e NFTL fi l i n g . Pet i t io n er fi l eda t i m el y p et i t io n i n wh i ch h e co n t en d ed th ath e was n o tg i v en “ a ch an ce t o p ro v i d e s ubs t an ti at i o n reco rd s .” OnJ u l y 1 1 , 2 0 1 9 , res p on den tfi l eda m o t i o n fo r s u m m ary ju d gm en t . Th e Co urtd i rect edp et i

t i on er t o res p o n d t o th atm o t i o n b y Au g u s t5 , 2 01 9 , warn i n g th atfai l ure t o res p o n d
co u ldres u l ti n a d eci s i o n ag ai ns th i m . See Ru l e 1 2 1 (d ). Pet i t io n er fi l edn o res p o n se. OnSep t em

b er 4 , 2 0 19 , th e Co urtd en i edres p o n d en t ’ s m o t i o n fo r s u m m ary ju d g m en twi t h o u tp reju d ice, n o t i ng p o s si b l e u n cert ai n t y as t o wh eth er t h e IRS duri ng th e ex am i n at i o n o f p et i t io n er’ s 2 0 1 3 retu rn h ad s ecu red s up erv i s o ry ap p ro v al fo r t he accu racy -rel at edp en al t y . See s ec. 6 75 1 (b )(1 ). OnOct o b er 1 8 , 2 01 9 , res p o nd en tfi l eda s eco ndm o t i on fo r s u m m ary ju d g m en tan d an acco m

p an y i ng d ecl arat i o n . Th atd ecl arat io n s up p lem en t edth e d ecl arat i o n s ub m i t t edwi t h res p o n d en t ’ s fi rs tm o ti o n b y at t ach i n g (am on g o t h er t h i n g s )
a co p y o f a Ci v il Pen al t y

Ap p ro v al Fo rm

ex ecu tedb y

th e ex am i n in g ag en t an d
s i gn edb y h i s s up erv i s o r o n Ap ri l 2 8 , 2 0 1 6 . W e d irect edp et i t i o ner t o res p o n dt o th e m o t i o n b y

No v em b er 2 4 , 2 0 1 9 , warn in g th at“ un d er Tax Co u rtRu l e 1 21 (d ), ju d g m en tm ay b e en t ered ag ai ns ta p art y wh o fai l s t o res p on dt o a M o t i on fo r Su m m ary J u dg m en t .” Ag ai n h e d i d n o tres po n d.- 7
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[* 7 ] Di s cu s s i on A. Su m

m ary J u dg m en tSt an d ard Th e p u rp os e o f s u m

m ary ju d g m en t i s t o ex p ed it e l i t i g at i o n an d av o i dco st l y , t i m e-co n s u m i n g , an du n n eces s ary tri al s . Fl a. Peach Co rp . v . Co m m i s si on er, 9 0 T.C. 6 7 8 , 6 8 1 (1 9 8 8 ). Th e Co urtm ay g ran t s umm ary

ju d g m en twh en th ere i s n o g en ui n e d i s p u t e as t o an y m at eri al fact an da d eci s i o n m ay b e ren dered as a m at t er
o f l aw. Ru l e 1 2 1 (b ); Su n d st ran dCo rp . v . Co m m i ss i o n er, 9 8 T.C. 5 1 8 , 5 2 0 (1 9 9 2 ), aff’ d , 1 7 F.3 d9 65 (7 t h Ci r. 1 99 4 ). Wh ere t he m o v in g p arty p ro p erl y m ak es an d
s up p ort s a m o t i o n fo r s u m m ary ju d g m en t , “ an ad v ers e p art y m ay n o t res tup o n t h e
m ere al l eg at i on s o r d en i al s o f s u ch p art y ’ s p l ead i n g ” b u t m u s ts etfo rt h s p eci fi c fact s, b y affi d av ito r o th erwi se, s h o wi n g thatth ere i s a g enu i n e d is p u t e fo r tri al
. Ru l e 1 2 1 (d ). Becau s e p et i t i o n er d i dn otres p o ndt o t h e m o ti o n fo r s u m m ary ju d g m en t , we
co u lden t er d eci si o n ag ai n s t h i m fo r t h atreas o n al o ne. See Ru l e 1 2 1 (d ). W e wi l l
n ev erth el es s co n s i d er t h e m o t i on o n i t s m eri t s . W e co n cl u d e t hatn o m at eri al fact s are i n g en u i n e d i s pu t e an dth atth i s cas e i s ap p ro p ri at e fo r s u m m ary ad ju d i cat i o n . B. St an dardo f Rev i ew Nei t her s ect i o n 63 2 0 (c) n o r s ect i o n 6 3 30 (d )(1 ) p res cri b es th e s t an d ardo f
rev i ew t h atth i s Co u rts h o ul dap p l y i n rev iewi n g an IRS ad m in i s t rat i v e d et erm i n a-- 8
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[* 8 ] t i on i n a CDP cas e. Th e g en eral p aram et ers fo r s u ch rev i ew are m ark edo u t b y o u r p reced en t s . Wh ere t h e v al i d i t y o f th e t ax pay er’ s u n d erl y i ng t ax l i ab i l i t y i s p ro p erl y ati s s u e, we rev i ew th e IRS’ d et erm i n at i on d e n o v o. Go za v . Co m m i s s i o n er, 1 1 4 T.C. 1 7 6 , 1 8 1 -1 8 2 (2 0 0 0). Wh ere t he t ax p ay er’ s u n d erl y i n g l i ab i l i ty is n o tb efo re u s , we rev i ew t h e IRS’ d eci s i o n fo r ab u s e o f d i s cret i o n o n l y . See i d . at1 8 2
. A t ax p ay er m ay

d i s p ut e h i s u n d erl y i n g l iab i l i t y i n a CDP cas e i f h e d i dn o t recei v e a v al i dn o t ice o f d efi ci en cy o r o t h erwi s e h av e a p ri o r o p p o rtu n i t y t o co n t es th i s l i ab i l it y . Sec. 6 3 3 0 (c)(2 )(B); Seg o v . Co m m i s s i o n er, 1 14 T.C. 6 0 4, 6 0 9 (2 0 0 0). A n o t i ce o f d efi ci en cy i s v al i di f i twas p ro p erl y m ai ledt o th e t ax pay er at h i s l as t kn o wnad dres s . Sec. 6 2 1 2 (b )(1 ); Ho y l e v . Co m m i s s i on er, 1 3 1 T.C. 1 9 7 , 2 0 0 , 2 0 3 -2 0 4 (2 0 08 ), s up p lem en t ed b y 1 36 T.C. 4 6 3 (2 0 1 1 ). A t ax p ay er’ s l as t kn o wn ad dres s i s g en eral l y th e ad dres s ap p eari ng o n h i s “ m os trecen t l y fi l edan d p ro p erl y p ro ces s edFed eral t ax retu rn . ” Sec. 3 0 1.6 2 1 2 -2 (a), Pro ced . & Ad m i n . Reg s. Th e ad m i ni s trat iv e reco rds h o ws th at t h e IRS m ai l eda v al i d n o t i ce o f d efi

ci en cy t o p et i t i o n er’ s l as t kn o wn ad dres s . He d i dn otd i s p u t e recei p t o f th atn o t i ce, ei th er b efo re t he SO o r i n h i s p et i t i o n . Hi s u n d erl y i n g t ax l i ab i l i t y fo r 2 01 3 th erefo re i s n o tp ro p erl y b efo re u s , an dwe rev iew t h e SO’ s act i o n fo r ab u s e o f d i s cre-- 9
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[* 9 ] t i on o n l y . See s ec. 6 3 30 (c)(2 )(B); Go za, 1 1 4 T.C. at 1 82 . Ab us e o f d i s cret i o n ex i s t s wh en a d et erm i n at i o n i s arb i t rary , cap ri ci o u s , o r wi t h o uts o u n d b as i s i n fact o r l aw. See M urp hy v . Co m m i s s i o n er, 1 2 5 T.C. 3 0 1 , 3 2 0 (2 0 0 5 ), aff’ d , 4 6 9 F.3 d2 7 (1 s tCi r. 2 0 0 6 ). C. Ab u se o f Di s cret i on In d eci d i ng wh et her t h e SO ab u s edh er d is cret i o n i n s u s t ai ni n g th e NFTL fi li n g , we co n s i d er wh et h er s h e: (1 ) p ro p erl y v eri fi edth atth e req u i rem en t s o f an y ap p li cab l e l aw o r ad m i n i s t rat i v e p ro cedu re h av e b een m et , (2 ) co n s i d eredan y rel ev an t i s s u es p et i t io n er rai s ed , an d(3 ) d et erm i n ed wh et h er “ an y p ro p o sedco l l ect i o n act i on b al an ces th e n eedfo r t h e effi ci en tco l l ect i o n o f t ax es wi t h th e l eg i t i m at e
co n cern of * * * [p et i t i o ner] th atan y co l l ect i o n act i o n b e n o m o re i nt ru s i v e th an
n eces s ary .” See s ec. 6 3 3 0(c)(3 ). Ou r rev i ew o f t h e reco rdes t ab l is h es th atth e SO p ro p erl y d i s ch arg edal l o f h er res p o n s i b i l i t i es u n der s ect i o n 6 3 3 0 (c). Th e SO p ro p erl y

v eri fi edthatal l ap p l i cab l e l eg al an d ad m i n i s t rat i v e req u i rem en t s h adb een m et . Th e SO co n fi rm edth atth e n o t ice o f d efi ci en cy fo r 2 0 1 3 was s en tt o p et i t i o n er’ s l as tkn o wnad dres s an d t h ath i s t ax l i ab il i t y was p ro p erl y as s es s ed . An d s he v eri fi edth ats up erv i s o ry ap p ro v al was s ecu redfo r i m p o s i t i o n o f t h e accu racy -rel at ed p en al t y , as req u i redb y s ect i o n 6 7 5 1 (b )(1 ). Th e
reco rdi n cl u des a co p y

o f a Ci vi l Pen al t y

Ap p ro v al Fo rm , s i g n edb y th e ex am i n i n g- 1 0 -

[* 1 0 ] ag en t ’ s s up erv i s o r o n Ap ri l 2 8, 2 0 1 6
. 2 Th atwas t h e d at e o n wh i ch the IRS i s su edp et i t i o n er a 3 0 -d ay l et ter n o t i fy i n g h im

that“ t h e Ex am i n at i on Di v is io n h a[d ] co m

p l et edi ts wo rkan d h a[d ] m ad e a d efi n i t e d eci s i on t o as s ert p en al t i es .” See Bel ai r W o o d s , LLC v . Co m m i ss i o ner, 1 5 4 T.C. _

_ , _

_ (s l ip . o p . at1 6 ) (J an . 6 , 2 0 2 0 ). Al th ou g h p et i t i o n er was p recl u d edfro m ch al l en g in g h is u n d erl y i n g l i ab i l i t y i n the CDP h eari n g , th e SO g av e h i m i ns t ru ct i o n s ab o u th o w t o p u rs u e au d i treco n si d erat io n . A “ g ran to f au d i treco n s i d erat i o n i s d i s cret i o n ary an dan y au d i t i s
co n du ct ed o u t si d e th e CDP p ro ces s .” Du rd a v . Co m m i s s i on er, T.C. M em o . 2 0 1 7
- 8 9 , 1 1 3 T.C.M . (CCH) 1 4 2 0 , 1 4 2 2 n .3 ; s ee Lu d l am v . Co m m i s s i o n er, T.C. M em o . 2 0 1 9 -2 1 , at* 9 n .3 (n o t i n g th atth e t ax p ay ers co u l ds eekau d it reco n s i d erat i o n b u t th at“ s u ch reco n s i d erat i on i s n o ts ub ject t o ju d ici al rev i ew”). An SO d o es n o t ab u se h er d i s cret io n i n d ecl i n i n g t o wai tfo r t h e res u l t s o f a req u es tfo r au d i treco n s i derat i o n b efo re i s s u i n g a n ot ice o f d et erm i n at i o n . See J o n es v . Co m m i ss i o n er,

2 In h er d ecl arat i on th e SO av erredth at t h e Ci v i l Pen al t y Ap p ro v al Fo rm

was p arto f p et i t i o n er’ s ex am i nat i o n fi l e an dth ats h e rev i ewedi tas p arto f h er v eri fi

cat i on . Un d er Ni nt h Ci rcu i tp reced en t(t h e Ci rcu i tt o wh ich ap p eal o f t h i s cas e wo u l dl i e) t h e s co p e o f o ur rev i ew i s g en eral l y l i m it edt o th e ad m i n i st rat i v e reco rd
. See Kel ler v . Co m

m is s i o n er, 5 6 8 F.3 d7 1 0, 7 1 8 (9 t h Ci r. 2 0 0 9 ), aff’ g i n p artT.C. M em o. 2 0 0 6 -1 1 6 , an d aff’ g i n p art , v acat i n g i n p artd eci s io n s i n rel at edcas es . Th e Ci v i l Pen al t y

Ap p ro v al Fo rm

ap p ears t o h av e b een a p arto f t h e ad m in i s t rat i v e reco rdb u twas i nad v ert en t l y o m i t t edfro m

th e ex h ib i t s at t ach edt o th e d ecl arat i o n s ub m i t t edwi t h res p o n den t ’ s fi rs tm o t i on fo r s u m m ary ju d gm en t .- 1 1 -

[* 1 1 ] T.C. M em o. 2 0 0 7 -1 4 2 , 9 3 T.C.M . (CCH) 1 3 1 2 , 1 3 1 3 . Inan y ev en t p et i t i o n er m ad e n o effo rtactu al l y t o s eekau d i treco n s i d erat i o n ev en th o ug h th e SO twi ce i n v i t edh im

t o d o s o . Pet i t i o ner was en ti t ledt o req u es ta co l l ect io n al t ern at i v e, s u ch as an o fferi n -co m p ro m is e o r an i n s t al l m en tag reem en t . Bu t p et i ti o ner m ad e n o co n cret e p ro p o s al fo r a co l lect i o n al t ern at i v e, an dthe SO was n o t req u i redt o m ak e o n e fo r h i m . See Gen t i le v . Co m m i s s i o n er, T.C. M em o . 2 01 3 -1 75 , 1 0 6 T.C.M . (CCH) 7 5 , 7 7 , aff’ d , 5 9 2 F. Ap p ’ x 8 24 (1 1 t h Ci r. 2 0 14 ); Ven ezi an o v . Co m m i s si on er, T.C. M em o. 2 0 1 1 -1 6 0 , 1 0 2 T.C.M . (CCH) 2 2, 2 4 ; Cav azo s v . Co m m i s s i o n er, T.C. M em o. 2 0 0 8 -2 5 7 , 9 6 T.C.M . (CCH) 3 4 1, 3 4 4. Th e SO o u tl i n edwh atp et i t i o n er n eed edt o s ub m iti n o rd er fo r h er t o
co n si d er a co l l ect i o n al t ern at i v e: a Fo rm 4 3 3 -A wi t h s up p ort i n g fi n an ci al i n fo rm at i o n , co p i es o f s i g n edu n fi l edt ax retu rn s , an dp ro o f o f cu rren tes t i m at ed t ax p aym en t s . Pet i t i o ner s ub m i t t edn o n e o f th is i n fo rm at i o n b y th e SO’ s d ead li n es . Gi v en h i s fai l u re t o cal l i n fo r t h e h eari n g an dh i s fai l u re t o s ub m i t d o cu m en t s i n t i m el y

fas hi o n , th e SO d i d n otab u s e h er d i scret i o n i n d ecl i n in g t o g i v e h im ad d i t io n al t im e t o s ub m i tco p i es o f h i s fo u r unfi l edt ax retu rn s . 3

3 Pet i t i on er d i dn o ts eekl i en wi t h drawal i n h i s req u es tfo r a CDP h eari n g o r s ub m i tan y

ev i d en ce reg ard i n g h i s en t i tl em en t t o l i en wi t h drawal u n d er s ect i o n (co n ti n u ed ...)- 1 2 -

[* 1 2 ] Fi n d i n g n o ab u s e o f d i s cret i o n i n an y res p ect , we wi l l g ran ts u m m ary ju d g m en tfo r res po nd en tan ds u st ai n th e co l l ect io n act i o n . W e n o te t h atp et i ti o n er i s free t o s ub m i tt o th e IRS at an y t i m e, fo r i t s co n si derat io n an dp o s s i b l e accep t an ce,
a co l l ect io n al t ern at i v e i n th e fo rm o f an o ffer-i n -co m

p ro m i s e o r an i n s t al l m en t ag reem en t , s up p o rt edb y

th e n eces saryfi n an ci al i n fo rm at i o n. To refl ectthe fo reg o i n g , Anap p ro p ri at e o rd er an dd eci s i o n wi l l b e en t eredfo r res p on d en t .

3 (...co n t in u ed ) 6 3 2 3 (j). Acco rd i n g l y , th ati s s u e was n o t p ro p erl y rai s edan di s n o tb efo re u s . See Gi am el l i , 1 2 9 T.C. 1 0 7, 1 13 (2 0 0 7 ); Lu n n o n v . Co m m i s s io n er, T.C. M em o . 2 0 1 5
- 1 5 6 , 1 1 0 T.C.M . (CCH) 1 8 2 , 1 8 6 , aff’ d , 6 5 2 F. Ap p ’ x 6 2 3 (1 0 t h Ci r. 2 0 1 6); s ec. 3 0 1 .6 3 2 0 -1 (f)(2 ), Q&A-F3 , Pro ced . & Ad m in . Reg s .