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Federal Courts -
1st Circuit Court of Appeals - November 20 - November 21, 2006
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Murphy v. Comm'r, No. 06-1109,
UNITED STATES COURT OF APPEALS FOR THE FIRST CIRCUIT, November 20, 2006, Decided
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Overview: Where a taxpayer offered $ 10,000 to settle his $ 250,000 income tax liability, the IRS did not abuse its discretion in declining to accept his proposed compromise under 26 U.S.C.S. § 6330, because an appeals officer calculated that he could offer to pay $ 82,164 to settle his liability and he never explained why the calculations were unreasonable.
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