T.C. M em o . 2 0 1 7 -1 3

UNITED STATES TAX COURT

T YREE PHILLIPS, Pet it i on er v . COM M ISSIONER OF INTERNAL REVENUE, Res po n d en t

Do ck etNo . 2 4 2 12 -1 5 L. Fi l edJ an uary1 1 , 2 0 1 7
.

J am es G. St eel e, III, fo r p et i t i o n er. Deb o rah Al o o f, 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 i t io n er s eek s
rev i ew p urs u an tt o s ect i o n 6 3 3 0 (d )(1 ) 1 o f t h e d et erm i n at i o n b y th e In t ern al Rev e1 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.- 2
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[* 2 ] n u e Serv i ce (IRS o r res p o n d en t ) t o up h o l da n o t ice o f i n t en t t o l ev y . Res po n d en th as m o v edfo r s u m m ary ju d g m en t u n d er Ru l e 1 2 1 , co n t en d i ng th at th ere are n o d i s p u t ed i s s u es o f m at eri al factan dth at h i s act i o n i n s u s t ai n in g th e p ro p os edl ev y

was p ro p er as a m at t er o f l aw. W e ag ree an dacco rd i n g ly wi l l g ran t th e m o t 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 dm o t i o n p ap ers , i n cl u d i n g th e at t ach edaffi d av it s an dex hi b i t s . See Ru le 1 2 1 (b ). As o f J an u ary 1 , 2 0 1 5 , p et i t i o n er h adas s es s edi n co m e t ax l i ab i l it i es o f ap pro x i m at el y $ 2 6,0 0 0 fo r t ax y ears 2 0 0 7 thro ug h 2 0 1 0 . Inan effo rtt o co l l ectth es e u npai dl i ab i l i t i es , th e IRS o n J an u ary

5 , 2 0 1 5 , i s s u edp et i t i o n er a Fi n al No t i ce o f In t en t t o Lev y an d No t ice o f Yo u r Ri g h tt o a Heari n g . He t i m el y s ubm i t t edFo rm

1 2 1 53 , Requ es tfo r a Co l lect i o n Du e Pro ces s o r Equ i v al en tHeari ng . Pet i t i on er ch eck edthe fo l l o wi n g b o x es o n thatfo rm : “ In s t al l m en tAg reem en t ” an d“ I Can n o t Pay Bal an ce,” ad d i ng
an ex pl an at o ry

n o t e t h ath e was “ wi ll i n g t o wo rko u t a l o wer b al an ce.” OnJ u ne 1 , 2 0 15 , s et tl em en to ffi cer (SO) St o rkfro m th e IRS Offi ce o f Ap
p eal s s en tp et i t i o n er a l et t er s ch edu l i n g a t el ep h o n e CDP h eari n g fo r J u l y 7 , 2 0 1 5
. Th atl et t er i n fo rm edp et i t i o n er th atco n si d erat i on o f co l l ect i o n al tern at i v es wo u l d req u i re: (1 ) a co m

p l et edFo rm 4 3 3 -A, Co l l ect io n In fo rm at i o n St at em en t fo r W ag e- 3
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[* 3 ] Earn ers an dSel f-Em p l o y edIn d i v i du al s ; (2 ) s i g n edt ax retu rn s fo r t ax y ears 2 0 1 1 thro u g h 2 0 1 4 , wh i ch p et i t i o n er h adn o t t h en fi l ed ; an d(3 ) i f p et i t i o n er wi s h edt o m ak e ano ffer-i n -co m p ro m i s e (OIC), a co m

p l et ed an d s i g nedFo rm

6 5 6 , Offer i n Co m

p ro m i se. Pet i t i o ner cal l edSO St o rko n J u n e 1 0 , 2 0 1 5 , an dreq u es teda face-t o -face CDP h eari n g . SO St o rkex pl ai n edth ath e wo u l db e el i g ib l e fo r a face-t o -face h eari n g o n l y

aft er s ub m i t ti n g the d o cu m en t s l i s t edab o v e. OnJ u n e 1 7 , 2 0 1 5 , SO St o rkrecei v edfro m

p et i t i o n er a wri t t en req u es tfo r a face-t o -face h eari ng an da p art i al l y co m p l et ed Fo rm 4 3 3 -A. Th ats am e d ay , SO St o rk cal l edp et i ti o n er an d l efta m es s ag e rem i n di n g h i m th ath e n eed ed t o fi l e (an ds ub m i tco p i es o f) i n co m e t ax return s fo r 2 0 1 1 -1 4 . Pet i ti o n er cal l edb ackthe fo l l o wi n g d ay an das su redSO St o rkth ath e was wo rk i n g o n co m p l et i n g th e ret u rn s . Pet i t i o ner d i dn o tco m

p l et e o r fi l e t h o s e ret u rn s, an d h i s CDP h eari ng p ro ceed ed as s ch edu ledv i a t el ep h o n e o n J u l y 7 , 2 0 1 5 . Duri ng th e h eari n g p et i t i o n er d i dn o t ch al l en g e h i s u n d erl y in g t ax l i ab i li t y fo r an y y ear at i ss u e o r d i s p u t e t h e i s su an ce o f t h e l ev y

n o t ice. In s t ead , h e i nqu i redab o ut an i n s t al l m en t ag reem en t , p ro p os i n g m o n t h l y

$ 50 p aym en t s . SO St o rk res p on d edb y rei terat i n g th atas a p reco n di t i o n fo r ex ecu ti o n o f an i ns t al l m en tag reem en t , p et i ti o n er h ad t o fi l e t h e fo u r
o u t s t an d i n g t ax return s.- 4
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[* 4 ] Pet i t i o ner rep l i ed t h ata p ro fes s i o n al retu rnp rep arer wo u l dch arg e h im $ 4 5 0 t o p rep are each retu rn an dth atth i s ex p en di tu re was b ey o n d h i s m ean s , g i v en h i s ch i l ds up p o rto b l i g at io n s an dh i s recen ts h iftt o a l o wer p ay i n g jo b . SO St o rkth en
s u g g es t edth at p et i ti o n er ex p lo re s eek i ng cu rren tl y -n o t -co l l ect i b l e (CNC) s t atu s fo r h i s acco u n t . Wh en p et i ti o n er ex p res s edi n t eres ti n t h i s o p t i o n , SO St o rkas ked h i m t o s ub m itco pi es o f h i s b an ks t at em en t s an d p ay s tub s an dev i den ce o f h i s
m o nt h l y ren t ex p en s e. SO St o rkg av e p et i t i o n er a d ead li n e o f J u l y 1 4 , 2 0 1 5 , o n e weekfro m t h e CDP h eari n g , t o s up p l y t hes e d o cu m en t s . Th atweekcam e an d wen t , as d i dan o t h er, wi t h o u tth o s e d o cu m en t s s h o wi n g
up atSO St o rk ’ s d es k. OnJ u l y 2 1 , 2 0 1 5 , p et i ti o n er cal l edSO St ork , ex p lai n i n g th at“p ri n t er p ro b l em s ” h adh el dh im up an dp ro m i s i n g t o fax t he n eed ed d o cu m en t s wi th i n tw o d ay s . Day s s t ret ch edi n t o week s , wi t ho u ta s i n g l e d o cu m en to r
an y ad d it i o n al wo rdfro m p et i t io n er. Fi n al l y , o n Au g u s t1 4 , 2 01 5 , ro u g h l y fi v e week s aft er t h e CDP h eari n g , SO St o rk cl o s edth e cas e, an do n Au g us t2 0, 2 0 1 5 , th e IRS s en tp et i t i o n er a n o ti ce o f d et erm i nat i on s u s t ai n i n g th e l ev y . Wh i l e res i d i ng i n M ary l an d , p et it i o n er t i m el y p et i t i o nedth i s Co u rtfo r rev i ew. Pro ceed i n g p ro s e, h e s t at edi n h is o ri gi n al p et i t i o n th ath e wo u l d“ li k e t o d i s p u t e t h e d eci si o n” o f t he Ap p eal s Offi ce. In am en d in g t h atp et i ti o n , wh i l e s t i l l
u n rep res en t ed , h e el ab o rat ed : “ I ag ree t o p ay b u tn eeda p aym en tp l an I can af-- 5
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[* 5 ] fo rd .” No w rep res en t ed b y co un s el , p et i t i o ner o b

ject s t o res 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 t . Di s cu ss i o n I. 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 d
u n n eces saryan dt i m e-co n s u m i n g tri al s . Fl a. Peach Co rp . v . Co m m is s i o n 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 ). Th e b urd en o f p ro v i n g t hi s res t s o n th e m o v i n g p art y . Bo n dv . Co m

m i s s i on er, 1 0 0 T.C. 3 2 , 3 6 (1 99 3 ). Bu t wh ere t h e m o v i n g p art y m ak es an dp ro perl y

s up p o rt s a m o t i o n fo r s u m m ary ju d g m en t , “ anad v ers e p art y m ay n o tres tup o n th e m ere al l eg at i o ns o r d en i al s o f s uch p art y ’ s p l ead i n g .” Ru l e 1 2 1 (d ). In s t ead , h e m u s ts etfo rt h s p eci fi c fact s , b y affi d av i to r o t h erwi s e,
s h o wi n g th atth ere i s a g en ui n e d i s p u t e fo r t ri al . Ib i d
. In o b ject i n g to res p o n d en t ’ s m o ti o n fo r s umm ary ju d g m en t , p et i t i o n er ch al
l en g es th e ad equ acy

o f t h e ad m i n i s t rat iv e reco rd , as s ert i n g that“ res p o nd en th as
s o l e cu s t o dy o f t h e ad m i n i s t rat i v e reco rd an d h as o n l y s ub m it t edt o th e co u rtwh at
res p o n d en t d eem s t o b e th e ‘ rel ev an td o cu m en t s .’ ” Bu tp et it i on er h as n ot i d en t i
-- 6
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[* 6 ] fi eda s i n g le d o cu m en to r p i ece o f ev i d en ce o u ts i de t h e ad m i n i st rat i v e reco rd th atal leg ed l y

warran ts o u r co n s i d erat io n . Si m i l arl y , wi t h o u ts p eci fi cal l y d i s p u t i n g
an yth i n g i n th e reco rd , p et i ti o n er u rg es th at“ res p o nd en t ’ s p res en t at i o n * * * m i s s t at es cert ai n fact s , o m i t s rel ev an ti n fo rm at i o n , an dfai ls t o co n v ey i n ad equ aci es th ato ccu rred ” du ri n g SO St o rk ’ s co n s i derat i o n o f t he cas e. Th is o b ject i o n l i k ewi s e res t s o n v ag u e g en eral i t ies
. In co n s i deri n g res 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 t , we d ecl i n e “ t o ferret o u t the fact s ” t h atco u ns el h av e n o tb ro u gh tt o o u r at ten t io n . See Cray Co m m c’ n s In c. v . No v at el Co m p u t er Sy s ., In c., 3 3 F.3 d 3 9 0 , 3 9 6 (4 t h Ci r. 1 9 9 4 ). Pet i t io n er h as n oti d en t i fi edwi t h s peci fi ci t y an y i s s u e o f fact as t o wh i ch th ere i s a
m at eri al d i s p u t e. In l i g h t o f res p o n d en t ’ s m o t i o n , SO St o rk ’ s s up p o rt i n g affi d av i t , an d p et i t i o n er’ s o b

j ect io n , we co n cl u d e t h atn o m at eri al fact s are i n d i s p u t e an d th atth is cas e m ay

b e ad ju d i cat eds u m

m ari l y . II. St an dardo f Rev i ew Pet i t i o ner d i dn o tco n t es th i s u n d erl y i ng t ax l i ab i l it i es fo r 2 0 0 7 -1 0 i n h i s CDP h eari n g req u es t , at t h e CDP h eari n g , o r i n h i s p et i t i o n . In d eed , i n am en d i n g h i s p et i t i o n , h e s i g n al ed h i s accep t an ce o f th os e l i ab i l i t i es b y co n v ey i n g h is ag reem en tt o p ay

th em ev en tu al l y . Becau s e p et i t i o n er’ s u n d erl y i n g t ax l i ab i l i t i es fo r t ax y ears 2 0 0 7 th ro u g h 2 0 1 0 are n o tb efo re u s , we rev i ew t h e IRS’ d et erm i n at i o n fo r- 7
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[* 7 ] ab u se o f d i s cret i o n o n l y . See Go za v . Co m m i s s i o n er, 1 14 T.C. 1 7 6, 1 8 1 -1 8 2 (2 0 0 0). Ab u se o f d i s cret i o n ex i s t s wh en a d et erm i n at io n i s arb i t rary , cap ri ci o u s , o r wi th o uts o u n d b as i s i n fact o r l aw. See M u rp h y 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 1 (1 s tCi r. 2 0 0 6 ). Res p o n d en tco n t en d s th atp et i t i o n er “ wai v edh i s ri g h t t o arg ue ab u se o f d i scret io n b ecau s e h e d i dn o trai s e t h e i s s ue i n t h e p et i t i o n,” s t at i n g s i m p l y th ath e
wan ted an affo rd ab l e p aym en t p l an . Ru le 3 3 1 (b )(4 ) d o es req ui re “ [c] l ear an dco n ci s e as s i g n m en t s o f each an dev ery erro r wh i ch the p et i t i o n er al l eg es t o h av e b een
co m m i t t edi n th e n o ti ce o f d et erm i n at i o n . ” Bu tRu l e 3 1(d ) req ui res th atal l p l ead
i n g s “b e s o co n s t ru edas t o d o s ub s t an t i al ju s t i ce,” an d“ a p et i t i o n fi l edb y a p ro s e l i ti g an ts h o u l db e l i b eral l y co n s t ru ed .” Gray

v . Co m m i s s i on er, 1 3 8 T.C. 2 9 5 , 2 9 8 (2 0 1 2), s up p l em en t edb y

1 40 T.C. 1 6 3 (2 0 13 ). Pet i ti o ner’ s o ri g i n al p et i ti o n , fi l ed wh en h e was u n rep res en t ed , ex p res s ed h is i n t en t i o n t o d is p u te t h e d eci s io n o f t h e IRS Ap p eal s Offi ce. W e l i b eral l y co n s t ru e t h atex p res s i on t o i n cl u d e an al l eg at i o n th atSO St o rkab u s edh i s d i scret i o n i n s u s t ai n i ng th e l ev y . III. An al y s i s In d eci d i ng wh et her SO St o rk ab u s edh i s d is cret i o n i n s u s t ai ni ng th e l ev y , we co n s i der wh et her h e: (1 ) p ro p erl y v eri fi edth atth e req u irem en t s o f an y ap p l icab l e l aw o r ad m in is t rat i v e p ro cedu re h av e b een m et ; (2 ) co n s i dered an y rel ev an t- 8
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[* 8 ] i s su 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 s ed co 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 ). It is cl ear fro m

o u r rev i ew o f t h e reco rdth atSO St o rkan al y zed t he t ran s cri pto f p et i t i o n er’ s acco u ntan dp ro p erl y v eri fi edth atth e req ui rem en t s o f ap p l i
cab l e l aw an dad m i n i s t rat i v e p ro cedu re were fo ll o wed . Th e n o ti ce o f d et erm i n at i on reco u n t s , an d p et i ti o n er d oes n o td i sp u te, t h atth e IRS p ro p erl y as ses s edth e
am ou n tfo r each t ax y ear at i ss u e an dm ai l ed a n o t i ce an dd em an dfo r p aym en tt o p et i t i o n er’ s l as tkn o wnad dres s. Th e s o le i s s ue p et i t i o n er rai s edcen t eredo n h i s el i g i b i l i ty fo r o n e o r m o re co ll ect i o n al t ern at i v es : an i n s t al l m en tag reem en t , an OIC, an dCNC s t atu s . Pet i t i o ner i n h i s Fo rm 1 2 1 5 3 ex p res s edi n t eres ti n a co l l ect i o n al tern at i v e
an d du ri n g th e CDP h eari n g o ral l y req u es tedan i n s t al l m en t ag reem en t . SO St o rk
res p o n d ed du ri n g t h e h eari n g b y rem in d in g h i m t h atan i n s t al l m en tag reem en t
co u ldn o tb e co n s i d ered u n t i l h e fi l edt ax return s fo r 2 0 1 1 -1 4 , a co n d i t i o n th ath ad fi rs tb een co m

m u n icat edt o h i m

fi v e week s p rev i o u s l y . Th atco n d i t i o n rem ai n ed
u n fu lfi l l edas o f Au g us t 1 4 , 2 0 1 5 , wh en SO St o rk cl o s edth e cas e.- 9
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[* 9 ] AnSO d o es n o t ab u s e h i s d i s cret io n i n reject i n g an i ns t al l m en tag reem en t wh en a t ax p ay er i s n o ti n co m p l i an ce wi th h i s t ax o b l i g at i o n s fo r t ax y ears aft er th e s ub jecty ears . See Gi am el li v . Co m m i s s i o ner, 1 2 9 T.C. 1 0 7 , 1 1 1-1 1 2 (2 0 0 7 ). Fu rt h er, “ [t ] h ere i s n o req u irem en tth atth e Co m m i s s i o ner wai ta cert ai n am o u n to f t i m e b efo re m ak in g a d et erm i n at i o n as t o a p ro p os edl ev y .” Gazi v . Co m m i s s i o ner, T.C. M em o . 2 0 07 -3 4 2, 9 4 T.C.M . (CCH) 4 7 4, 4 7 9 (2 0 0 7). In Bai l ey v . Co m m i s s i o n er, T.C. M em o . 2 0 1 6 -9 4 , we co ncl u d edth atan SO d i dn o t ab u s e h i s d i s cret io n b y

g i v in g t he t ax p ay er a t o t al o f fi ve week s t o fi l e an ds ubm i td el i n qu en t t ax return s fo r fo u r y ears . SO St o rkg av e p et i ti o n er m o re t h an 1 0 week s t o s ub m i t
a co m p arab l e v ol um e o f d o cu m en ts . Wh en s t at i n g i n h i s CDP h eari n g req u es t t hath e was “ wi l l i n g t o wo rko u ta l o wer b al an ce,” p et i t i o n er arg u ab l y ex p res s edi n t eres ti n an OIC. SO St o rk ’ s l et t er
o f J u n e 1 , 2 0 1 5 , m ad e cl ear t h ata co m p let edFo rm

6 5 6 i s a p rereq u i si t e fo r co n s i
d eri n g an OIC, b u tp et it io n er n ev er s ub m i tt ed t hatfo rm . “ Th ere i s n o ab u s e o f d i s cret io n wh en Ap p eal s fai ls t o co n s i der an o ffer-i n -co m p ro m is e wh en a Fo rm

6 5 6
was n ots ubm i t t ed .” Gen t i l e v . Co m m i s s i o ner, T.C. M em o. 2 0 13 -1 7 5 , 1 0 6 T.C.M
. (CCH) 7 5 , 7 7 (2 0 1 3 ), aff’ d , 5 9 2 F. Ap p ’ x 8 2 4 (1 1 t h Ci r. 2 0 1 4 ). Pet i t i o ner s eek s t o d i s t i n g u i sh Bai l ey an dGen t i l e fro m

th i s cas e b y

arg u i n g th atSO St o rk , i n s u g g es t i n g t h atp et i t io n er m i g h t wi s h t o co n s i d er s eek i n g CNC- 1 0 -

[* 1 0 ] s t atu s , “ [i ] n effect * * * pers u ad edp et i ti o n er n o tt o fi l e t h e o u t st an d in g retu rn s ” an d “pers u ad edp et i t i o n er n o tt o fi le Fo rm 6 5 6
. ” In p et i t i o n er’ s v iew, SO St o rkn u d g edh i m

away fro m s ub m i t ti n g t h e d ocu m en t s req ui redfo r co ns i d erat i o n
o f an i n s t al l m en tag reem en to r an OIC, an d SO St o rks h o u l d t h u s b e p recl ud ed fro m b as i n g h i s d et erm i n at i o n o n th e ab s en ce o f t h o se s ub m i ss i o n s . Th i s arg u m en tcal l s t o m i n dth e ad ag e t hatn o g o o dd eedg o es u np u n i s h ed
. As p et i t i o n er ack n o wl ed g es , SO St o rko ffered th e s u g g es ti o n o f CNC s tatu s o n l y aft er p et i t i o n er h adrep res en t edth ath e co ul dn otaffo rdth e co s to f h av i n g th e
m i s s i n g t ax retu rn s p ro fes s i o n al l y p rep ared . SO St orkm en t i o nedth i s o p t i o n as a p o s s i b l e s o l u t i o n t o p et i t i o n er’ s p ro b l em ; th i s s u g g es t io n was cl earl y n o tth e cau s e
o f p et i ti o n er’ s p ro b lem . SO St o rk ’ s s u g g es t i on wo ul dn oth av e h al t edp et i t i o n er i n h i s track s i f h e were act u al l y m ak i n g p ro g res s i n as s em b l i n g the d o cu m en t s requ i redfo r co n s i d erat i o n o f an OIC o r an i n s t al lm en tag reem en t . Pet i t i o n er fo u n d th i s s u g g es t i o n at tract i v e b ecau s e h e was n o tm ak i n g s u ch p ro g res s . Th e d o cu m en tat io n thatSO St o rk req u es t edi n o rd er t o co ns i d er p et i t i o n er fo r CNC s t atu s was qu i t e b as i c--co p i es o f h i s b an kacco u n t s tat em en t s an dp ay s tub s an dev i den ce o f h i s m o n th l y ren tex p en s e. SO St o rku l t i m at el y g av e p et i
t i on er fi v e week s t o s ub m i t t h es e d o cu m en t s , a p eri o d t h atwe fi n dreas o n ab l e. Pet i t io n er tri es t o l ay

atSO St o rk ’ s d oo r t h e b l am e fo r h i s fai l ure t o s ub m i t th e re-- 1 1 -

[* 1 1 ] qu i redd o cu m en t s , u rg i n g th atthe SO erred b y n o t“ fo l l o wi n g up .” Bu t p et i t i o n er wai t edu nt i l tw o week s aft er t h e i n it i al d ead l i n e h adp as s edb efo re
co n tact i ng SO St o rk , ci t i n g “p ri n t er p ro b lem s” an d p ro m is in g t o fax th e d ocu m en t s wi th i n the n ex ttwo d ay s . He fai l edt o d el i v er th em wi t h i n t h e n ex t fo u r week s . W e reject p et i t i o n er’ s s ug g es t i o n th at an IRS s et tl em en t o ffi cer h as an affi rm at i v e du t y

t o ch eck up o n a t ax p ay er wh o fai l s t o m ak e g o o d o n h i s o wnp ro m i s e t o s ub m i td o cu m en t at i o n req u i redt o co n s i d er a co l l ect i o n al t ern at iv e. AnSO i s n o treq u i redt o actas i f h e were t h e t ax p ay er’ s rep res en t at i v e. Qu i t e t h e co n trary : W e h av e h el d t h atwh en an SO “ g i v es a t ax p ay er an ad equ at e t i m efram e t o
s ub m i treq u es t edi t em s , i ti s n o tan ab u s e o f d i s cret i o n t o m o v e ah eadi f t h e t ax p ay er fai l s t o s ubm it* * * [t h em ] .” Po u g h v . Co m m i s s io n er, 1 3 5 T.C. 3 4 4 , 3 5 1 (2 0 1 0). W e s i m i l arl y

fi n d u n av ai l i n g p et i t i o n er’ s co m p lai n tth atSO St o rk“ d i dn o t
ex p lai n th e co n s equ en ces t h at wo u l dres ul tfro m p et i ti o n er’ s fai l u re t o s ub m i tth e d o cu m en t at i o n b y

[t h e] d ead li n e.” Th e i ni t i al l ev y n o t i ce d at ed J anu ary

5 , 2 0 1 5 , warn ed p et i t io ner t h at “ [i ] f y oud o n ’ tp ay t h e am o u n t y o uo we, m ak e al tern at i v e
arran g em en t s , o r req u es tan ap p eal s h eari ng wi t h i n 3 0 d ay s fro m th e d at e o f t h i s l et t er, we m ay

t ak e y o u r p ro p ert y , o r ri g h t s t o p ro p ert y .” AnSO d o es n o tab u s e- 1 2 -

[* 1 2 ] h i s d i s cret io n b y

fai l i n g t o g i v e s i m i l ar p ro p h y l act i c warn i n g s ateach s ub
s equ en ts t ep o f t h e ad m i n i s t rat i v e p ro ces s . Onth e reco rdb efo re u s , we fi ndth at SO St o rki n s u s tai n i n g th e l ev y p ro p erl y b al an cedth e n eedfo r th e effi ci en t
co l l ect i o n o f t ax es wi t h p et i t i o n er’ s l eg it im at e co n cern thatth e co l l ect i o n act i o n b e
n o m o re i n t ru s i v e t h an n eces s ary . Fi n d i ng 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 p o n d en tan d s u s tai n t he l ev y . 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 ered
.