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Furthermore, once a taxpayer has been given a reasonable
opportunity for a hearing but has failed to avail himself or
herself of that opportunity, we have approved the making of a
determination to proceed with collection based on the Appeals
officer’s review of the case file. See, e.g., Taylor v.
Commissioner, T.C. Memo. 2004-25; Leineweber v. Commissioner,
T.C. Memo. 2004-17; Armstrong v. Commissioner, T.C. Memo. 2002-
224; Gougler v. Commissioner, T.C. Memo. 2002-185; Mann v.
Commissioner, T.C. Memo. 2002-48. Thus, a face-to-face meeting
is not invariably required.
Regulations promulgated under section 6330 likewise
incorporate many of the foregoing concepts, as follows:
Q-D6. How are CDP hearings conducted?
A-D6. * * * CDP hearings * * * are informal in
nature and do not require the Appeals officer or
employee and the taxpayer, or the taxpayer’s
representative, to hold a face-to-face meeting. A CDP
hearing may, but is not required to, consist of a face-
to-face meeting, one or more written or oral
communications between an Appeals officer or employee
and the taxpayer or the taxpayer’s representative, or
some combination thereof. * * *
Q-D7. If a taxpayer wants a face-to-face CDP
hearing, where will it be held?
A-D7. The taxpayer must be offered an opportunity
for a hearing at the Appeals office closest to
taxpayer’s residence or, in the case of a business
taxpayer, the taxpayer’s principal place of business.
If that is not satisfactory to the taxpayer, the
taxpayer will be given an opportunity for a hearing by
correspondence or by telephone. If that is not
satisfactory to the taxpayer, the Appeals officer or
employee will review the taxpayer’s request for a CDP
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Last modified: May 25, 2011