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that a “fair hearing” under section 6330 does not require the
formalities requested by petitioner.
The right to subpoena documents and witnesses, confront
witnesses, etc., is essential only in a formal adjudication;
i.e., an “adjudication required by statute to be determined on
the record after opportunity for an agency hearing”. 5 U.S.C.
sec. 554 (2000) (Administrative Procedure Act (APA) sec. 554).
We have already held that section 6330 hearings are not formal
adjudications. Katz v. Commissioner, 115 T.C. 329, 337-339
(2000); Davis v. Commissioner, 115 T.C. 35, 41-42 (2000). In
doing so we have explained that Congress, in establishing a
section 6330 hearing, did not indicate it wished to deviate from
the informal Appeals process already provided for under section
601.106(c), Statement of Procedural Rules. Katz v. Commissioner,
supra; Davis v. Commissioner, supra.
Petitioner contends that the requirements set forth under
5 U.S.C. sec. 556 (APA sec. 556) apply to a section 6330 hearing.
APA section 556 provides for the right of a party to “present his
case or defense by oral or documentary evidence, to submit
rebuttal evidence, and to conduct such cross-examinations as may
be required for a full and true disclosure of the facts.”
Petitioner, however, has extracted this language out of the
context. In order for APA section 556 to apply, the hearing must
be a formal adjudication. See APA sec. 554; Lunsford v.
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