Opinion
23761-16L
01-10-2023
VANCE FINANCE AND HOLDING CORPORATION, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Eunkyong Choi Special Trial Judge
On December 6, 2022, the Court issued an Order granting respondent's September 11, 2020, Motion for Summary Judgment. On December 22, 2022, respondent filed a motion to clarify the Court's December 6, 2022, Order.
For cause, it is
ORDERED that respondent's Motion to Clarify Order, filed December 22, 2022, is granted. It is further
ORDERED that the Court's Order dated December 6, 2022, is amended in that on page six, the paragraph beginning, "Except as discussed above regarding collection of the 6662(h) penalty by lien or levy," is revised to read as follows:
We find that the settlement officer verified that the requirements of applicable law and procedure were met. We further find that the settlement officer balanced the government's need for efficient tax collection with the taxpayer's legitimate concern that the collection action be no more intrusive than necessary, and that the settlement officer did not abuse his discretion in rejecting petitioner's OIC.
It is further
ORDERED that in all other respects, the Court's Order dated December 7, 2022, remains in full force and effect.