James G. Hood, D.D.D., M.S., P.S. v. United States

*89 MEMORANDUM *

James G. Hood, D.D.S., M.S., P.S., appeals from the district court’s judgment upholding an Internal Revenue Service (“IRS”) Notice of Determination dated September 26, 2006. In its Determination, the IRS concluded that its tax levy based on Hood’s outstanding payroll taxes for the 2000 through 2005 tax years was necessary and rejected Hood’s offer of a collection alternative. We affirm because we agree with the district court that there was no abuse of discretion by the agency.

On appeal, Hood primarily objects to the IRS’s decision denying Hood’s proposal to make installment payments in light of Hood’s claim of financial hardship. The IRS Appeals Officer has discretion, however, to accept or reject any proposed installment plan. See 26 U.S.C. § 6159 ; 26 C.F.R. § 301.6159 — l(b)(l)(i) (“The director has the discretion to accept or reject any proposed installment agreement.”). In making this determination, the Appeals Office must decide “whether any proposed collection action balances the need for the efficient collection of taxes with the legitimate concern of the person that any collection action be no more intrusive than necessary.” 26 U.S.C. § 6830 (c)(3).…