- 10 -
the notice of determination, the taxpayer may appeal that
determination to this Court if we have jurisdiction over the
underlying tax liability. If we do not have jurisdiction over
the underlying tax liability, then the appeal is to be made to a
U.S. District Court. See sec. 6330(d)(1).
Appeals Hearing
Petitioner asserts that the Appeals officer did not afford
petitioner an Appeals hearing as required under section 6320(b).
Petitioner argues in his objection to respondent’s motion for
partial summary judgment that his request for an Appeals hearing
was never honored, that he has never submitted a “Withdrawal of
Request for Collection Due Process” form to the Appeals officer,
and that “various telephonic conversations and/or letters to the
Petitioner [by the Appeals officer] do not meet the requirements
of Section 6320” for an Appeals hearing. Petitioner therefore
argues that respondent’s motion should be denied. Respondent
disagrees and states that the Appeals officer afforded petitioner
an opportunity to have an “in-person hearing” at the Appeals
Office in Sunrise, Florida, which petitioner declined.
Section 6320(b) provides that if a taxpayer “requests a
hearing under subsection (a)(3)(B), such hearing shall be held by
the Internal Revenue Service Office of Appeals.” Section 6320
does not specify at what location the Appeals hearing needs to
take place or whether it can occur via telephone. Furthermore,
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011