Fifty Below Sales & Marketing, Inc. v. United States

JOHN R. GIBSON, Circuit Judge.

Fifty Below Sales & Marketing, Inc., appeals from the district court’s 1 entry of summary judgment against it in its two suits to require the Internal Revenue Service to enter installment agreements in lieu of levying on Fifty Below’s property. Fifty Below contends that in declining to enter an installment agreement, the IRS appeals officer failed to consider Fifty Below’s current ability to make payments under a proposed installment agreement and failed to balance the need for efficient tax collection against the need to minimize the intrusiveness of such…