Chandler v. Commissioner

ORDER AND JUDGMENT *

Gregory A. Phillips, Circuit Judge

Eric Edward Chandler admits that he owes hundreds of thousands of dollars in federal tax liabilities. After the IRS Office of Appeals rejected Chandler’s offer in compromise and sustained the notice of federal tax lien, Chandler claimed that his medical expenses had increased, resulting in changed circumstances. Chandler argues that the Tax Court should have remanded his appeal to the IRS Office of Appeals to reconsider its ruling in view of his changed circumstances, even though his reasonable collection potential is still substantially…