On November 23, 2021, the Tax Court issued a Memorandum Opinion in the case of Roberts v. Commissioner (T.C. Memo. 2021-131). The primary issue presented in Roberts was whether the settlement officer abused his discretion in determining that petitioner was ineligible for a collection alternative. Held: No. Background to Roberts v. Commissioner The petitioner has unpaid tax liabilities for 2004-2007. In an effort to collect these liabilities the IRS filed an NFTL, and in May 2019, the IRS mailed the petitioner a Notice of Federal Tax Lien. The petitioner timely requested a CDP hearing, indicating that she was interested in an installment agreement. She stated that the NFTL would have “severe negative impacts” upon her family. She raised no other issues in her hearing request. The IRS sent the petitioner a letter explaining that the IRS could not consider her request for an installment agreement unless she became current in…