The U.S. Tax Court ruled that it wasn’t an abuse of discretion for the IRS to sustain a levy on a taxpayer’s property because she hadn’t provided enough information to show economic hardship. In this case, the taxpayer failed to pay taxes for two years. She said the levy was inappropriate because of her current financial condition. The IRS didn’t allow collection alternatives to settle the tax shortfall, because the taxpayer had failed to provide proof that she was up to date on her current estimated tax payments. The Tax Court sided with the IRS, noting that the taxpayer had failed to demonstrate hardship sufficiently enough for the IRS to offer a collection alternative. (TC Memo 2019-97)