Thursday, March 21, 2013

OIC abuse by a Revenue Officer

I filed a misconduct complaint against an IRS Revenue Officer (RO) who file a Form 656 that an OIC was filed solely to delay.  The RO lied on the Form 657 that an OIC was filed to avoid collection.  The Service Center returned the offer.


1.        Taxpayer is unemployed and has zero collection potential under Policy Statement P-5-100
2.       Taxpayer qualifies for currently not-collectible status.
3.       The OIC was filed with the RO.  The RO reviewed the OIC without objections.
4.       The RO objected to a 656-L as well as 656 doubt as to collectability.  To accommodate her, we withdrew the 656-L
5.       The RO did not tell me that she viewed the OIC as a vehicle to avoid collection
6.       The RO did not object to the numbers on the Form 433-A or the attached document substantiation.
7.       The RO has not returned my call requesting the telephone number of her manager –thus far.

In effect, the NTA allows an RO clerk to veto an OIC that  meets the requirements of 7122, the regulations under 7122 and the IRM on OICs.  If effect the RO is not compliant with the intent of Congress and its tax policy for OICs.

The Service Center automatically returns the OIC without considering it on its merits.

This is an ongoing issue that I have previously brought to your attention.  Forms 657 are being filed and accepted without standards and without documentation.

The NTA is ignoring her mandate as Ombudsman under section 7811 even though this matter has been brought to your attention on multiple occasions.    I will do whatever I can to get the attention of the media on this IRS abuse.

I have brought this kind of abuse to the attention of Kenneth Drexler, Counsel to Nina Olson, the National Taxpayer Advocate.  But Mr. Drexler and Ms. Olson have refused to stop this IRS abuse.  

Alvin S. Brown, Esq
212-588-1113 (212) 588-1113

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