Pansier v. Commissioner

ORDER

Gary and Joan Pansier appeal from the tax court’s decision to uphold the Internal Revenue Service’s determination sustaining proposed levies to collect unpaid tax liabilities and rejecting their offer-in-com-• promise. Because the tax court correctly concluded that the IRS acted within its discretion when it rejected the Pansiers’ settlement offer, we affirm.

The Pansiers have been in a protracted battle with the IRS over tax liabilities that date back two decades. See In re Pansier, 451 Fed.Appx. 593 (7th Cir.2011); United States v. Pansier, 576 F.3d 726, 728 (7th Cir.2009). In 2009 the…