Gary Wright - Page 10

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               where the validity of the underlying tax liability is                  
               properly at issue, the Court will review the matter on                 
               a de novo basis.  However, where the validity of the                   
               underlying tax liability is not properly at issue, the                 
               Court will review the Commissioner’s administrative                    
               determination for abuse of discretion. [Sego v.                        
               Commissioner, 114 T.C. 604, 610 (2000).]                               
               B.  Analysis                                                           
                    1.  Appeals Hearing                                               
               Hearings conducted under section 6330 are informal                     
          proceedings, not formal adjudications.  Katz v. Commissioner, 115           
          T.C. 329, 337 (2000); Davis v. Commissioner, 115 T.C. 35, 41                
          (2000).  There exists no right to subpoena witnesses or documents           
          in connection with section 6330 hearings.  Roberts v.                       
          Commissioner, 118 T.C. 365, 372 (2002), affd. 329 F.3d 1224 (11th           
          Cir. 2003); Nestor v. Commissioner, 118 T.C. at 166-167; Davis v.           
          Commissioner, supra at 41-42.  Taxpayers are entitled to be                 
          offered a face-to-face hearing at the Appeals Office nearest                
          their residence.  Where the taxpayer declines to participate in a           
          proffered face-to-face hearing, hearings may also be conducted by           
          telephone or correspondence.  Katz v. Commissioner, supra at 337-           
          338; Dorra v. Commissioner, T.C. Memo. 2004-16; sec. 301.6330-              
          1(d)(2), Q&A-D6 and D7, Proced. & Admin. Regs.  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                






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