Joseph D. and Wanda S. Lunsford - Page 12




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               HALPERN, J., concurring:  I concur with the majority that we           
          have jurisdiction to hear an appeal from a section 6330(c)(3)               
          determination notwithstanding that no section 6330(b) hearing was           
          held.  I write separately to lend support to the majority’s                 
          conclusion and to offer some comments concerning our authority to           
          dictate to respondent the nature of the hearing required by                 
          section 6330(b).                                                            
          I.  Jurisdiction                                                            
               A.  Meyer v. Commissioner                                              
               In Meyer v. Commissioner, 115 T.C. 417 (2000), the taxpayers           
          had requested a section 6330(b) hearing.  The Appeals officer,              
          considering the grounds raised by the taxpayers, did not schedule           
          (or offer to schedule) a conference with the taxpayers, but                 
          proceeded to issue notices of determination (the notices) that              
          all administrative procedures had been met and respondent would             
          proceed with collection against them for the years in issue.  Id.           
          at 418.  The taxpayers appealed to this Court, and we dismissed             
          for lack of jurisdiction, concluding that the notices were                  
          invalid because the Appeals officer had not provided the                    
          taxpayers with an opportunity for a hearing “either in person or            
          by telephone” prior to issuing the notices.                                 
               The consequences of a dismissal on such grounds are unclear.           
          Section 6330(e) provides for the suspension of collections and              
          the statute of limitations during the pendency of a section                 






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