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following elements: (1) An impartial officer will conduct the
hearing; (2) the conducting officer will receive verification
from the Secretary that the requirements of applicable law and
administrative procedure have been met; (3) certain issues may be
heard such as spousal defenses and offers-in-compromise; and (4)
a challenge to the underlying liability may be raised only if the
taxpayer did not receive a statutory notice of deficiency or
otherwise receive an opportunity to dispute such liability. Sec.
6330(c) and (b).
Petitioners sought and were afforded a section 6330 hearing.
A transcript of the hearing, which was made by petitioners and
attached to respondent’s Motion for Summary Judgment, reveals
that the Appeals officer afforded petitioners with every
opportunity to air their concerns. The Appeals officer provided
petitioners with a transcript of their 1997 tax account and
guided them through the document. The Appeals officer also read
the materials attached to petitioners’ 1997 tax return which
contained petitioners’ explanations as to why the amounts
received by petitioners were not income. The explanations
provided by petitioner have, on numerous occasions, been found by
this Court to be frivolous and without merit.
Mr. Tapio contended that the income tax system was one of
voluntary self-assessment and because petitioners had not
voluntarily agreed to assessment, respondent was without legal
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Last modified: May 25, 2011