Taxpayer was a personal injury lawyer whose income varied widely each year because it was dependent on uncertain contingency legal fees. He timely filed his 2009 and 2010 income tax returns but was not able to pay the entire tax debt and requested a payment plan. The IRS issued a Final Notice of Intent to Levy. Through his representative the taxpayer requested a collection due process hearing and on the day of the appointment went to the IRS’s office with his representative to meet with the settlement officer assigned to his case and explain his circumstances. The settlement officer didn’t meet with the taxpayer and his representative because she was absent from the office due to sickness. The taxpayer left all the requested documentation with a colleague of the settlement officer and requested another opportunity to explain his case. The IRS settlement officer later rejected the taxpayer’s appeals request because she believed that the taxpayer had not sufficiently explained why he was able to pay his entire tax in a lump sum. She also rejected the taxpayer’s request for an installment agreement. The taxpayer sued and the U.S. Tax Court held in his favor. The Tax Court explained that the IRS had deprived the taxpayer from his due process rights by denying him a fair opportunity to explain why his fluctuating income prevented him from paying his back taxes in a lump sum. Scott E. Charnas v. U.S., Tax Court Memo 2015-153.