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In Eldridge, the Supreme Court held that the decision to
terminate disability benefits based on written evidence did not
violate the recipient’s right to due process. What was
particularly significant to the Court in making its determination
that an oral hearing was not required was that the decision to
terminate disability benefits generally does not involve issues
of veracity and credibility. Id. at 343-345. Likewise, the
kinds of issues that a taxpayer may raise at a section 6330
hearing, such as collection alternatives, are generally not
issues that require the Appeals officer to evaluate the
taxpayer’s veracity or credibility. “‘[D]ue process is
flexible and calls for such procedural protections as the
particular situation demands.’” Id. at 334, quoting Morrissey v.
Brewer, 408 U.S. 471, 481 (1972). In light of the fact that the
taxpayer has the opportunity for judicial review, due process
does not require that the section 6330 hearing be oral.
WHALEN, BEGHE, and THORNTON, JJ., agree with this concurring
opinion.
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