United States Tax Court Decision for the Week – You be the Judge

IRS Settlement Officer  Did not Abuse Discretion in Properly Denying Installment Agreement Request 

A recent Tax Court decision was reported that may be of interest to individuals potentially dealing with tax litigation. J. Frank Best, Certified Public Accountant and United States Tax Court Practitioner, works to stay current on all IRS decisions concerning tax litigation to ensure we are fully informed and prepared for our clients.

The  United States Tax Court held that an IRS settlement officer did not abuse her discretion in denying an individual an installment agreement and in sustaining a proposed collection action against him, explaining that the individual failed to submit requested financial information.

TIMOTHY FREDERICK WITMYER,
Petitioner
v.
COMMISSIONER OF INTERNAL REVENUE,
Respondent

T.C. Memo. 2015-17