- 10 - taxpayer a hearing at the Appeals Office located nearest the taxpayer's residence. We further concluded that, where the taxpayer had declined to attend the scheduled hearing on the ground that the location of the Appeals Office would impose an undue burden on his witnesses, the taxpayer nevertheless received an acceptable Appeals Office hearing by way of a telephone conference with the Appeals officer. See id. at ___ (slip op. at 15); see Davis v. Commissioner, supra (an Appeals Office hearing does not include the right to subpoena or examine witnesses). The record in this case shows that the Appeals Office did not provide petitioners with an opportunity for a hearing either in person or by telephone prior to issuing the disputed determination letters. Consistent with the plain language of section 6330(b), we conclude that the disputed determination letters are invalid. The Appeals officer's attempt to invest the determination letters with legitimacy by scheduling a conference with petitioners after the issuance of the determination letters was too late in light of the clear mandate of section 6330. Accordingly, we shall deny respondent's Motions to Dismiss for Lack Jurisdiction, as supplemented, and we shall dismiss these cases on the ground that the determination letters are invalid. To reflect the foregoing,Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011