Cir

MEMORANDUM

Glenn Litwak appeals from the Tax Court’s decision after a bench trial, upholding the Commissioner of Internal Revenue’s (“Commissioner”) determination to reject Litwak’s offer-in-compromise and collect on his unpaid tax liabilities for tax years 2000, 2001, and 2002. We have jurisdiction under 26 U.S.C. § 7482 (a)(1). We review de novo the Tax Court’s conclusions, and for an abuse of discretion the Commissioner’s rejection of an offer-incompromise. Keller v. Comm’r, 568 F.3d 710, 716 (9th Cir.2009). We affirm.

The Commissioner did not abuse his discretion in rejecting as inadequate Litwak’s offer-in-compromise because Litwak failed to establish that special circumstances existed to support his offer to pay less than the Internal Revenue Service (“IRS”) could collect if he filed for bankruptcy. See id. at 717-18 & n. 8 (listing “special circumstances” that must be present for IRS to accept an offer that is less than the taxpayer’s “reasonable collection potential”); see also Fargo v. Comm’r, 447 F.3d 706, 710-12 (9th Cir.2006) (IRS has discretion to decide whether to reject an offer-incompromise after evaluating all facts and circumstances). Moreover, the…