United States First Circuit

The administrative record rule also applies to a taxpayer's CDP hearing appeal to the Tax Court. IRS's rejection of taxpayer's offer-in-compromise offering to settle a federal income tax liability in excess of $250,000 by paying $10,000 is affirmed where petitioner's extra-record evidence was properly excluded, there was no abuse of discretion in the conduct of his CDP hearing, and there was no abuse of discretion in the rejection of petitioner's offer.

Appellate Information

• Decided 11/20/2006
• Published 11/20/2006

Judges

• HOWARD, Circuit Judge., Before SELYA and HOWARD, Circuit Judges, and SMITH, District Judge.

Court

• United States First Circuit

Counsel

• For Appellant:
  
• Timothy J. Burke for appellant.


• For Appellees:
  
• Rachel I. Wollitzer, Attorney, Tax Division, Department of Justice, with whom Eileen J. O'Connor, Assistant Attorney General and Jonathan S. Cohen, Attorney, Tax Division, Department of Justice, were on brief, for appellee.