An order and decision will be entered for respondent.
HOLMES,
The settlement officer who ran the hearing rejected their request after speaking with the Mahlums' attorney. She explained that the IRS would not consider any alternative to collection unless the Mahlums turned in a financial statement, verified that they had paid estimated tax on their 2009 income, and submitted a copy of their 2008 tax return. The settlement officer never received these documents and, after waiting a while, sent a notice of determination in October 2009 denying the Mahlums' request to be placed in noncollectible status. The Mahlums (residents of Minnesota) filed their petition. The case was heading to trial in St. Paul 2010 Tax Ct. Memo LEXIS 266">*267 when the parties agreed on the contents of the administrative record; the Commissioner has now moved for summary judgment.
There are only two issues. The first is whether we can look to evidence outside the administrative record. This case is appealable to the Eighth Circuit, which has ruled that we may not. In
The second issue is whether, looking at the administrative record, we should find that the settlement officer abused her discretion when she rejected the Mahlums' suggested alternative to collection. But the Mahlums had neither 2010 Tax Ct. Memo LEXIS 266">*268 submitted financial data nor become current with their tax-return filings for later years. We have held that the Commissioner does not abuse his discretion by rejecting a collection alternative on either ground. See, e.g.,
Failing in both ways mitigates neither. We will grant the Commissioner's motion for summary judgment, and