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determination1 letter. We held in Meyer that the failure to offer
a hearing invalidated the determination and, thus, prevented us
from having jurisdiction over the case. In Meyer we were correct
in relying on Offiler v. Commissioner, 114 T.C. 492, 497 (2000),
and stating: “section 6330(b) contemplates that an Appeals Office
hearing, if duly requested by the taxpayer, must precede the
issuance of a determination letter.” Meyer v. Commissioner, supra
at 422. Because conducting a hearing is so fundamental to section
6330, the failure to do so precludes issuance of a determination
under section 6330, Offiler v. Commissioner, supra at 497-498, and
invalidates any purported determination.
We have no jurisdiction over, and may not adjudicate, a matter
if there has been no hearing. Section 6330(b)(1) is unambiguous.2
1References to a “determination” are not intended to imply
whether it is a determination that meets the requirements of sec.
6330(c), (d), and (e).
2When interpreting an unambiguous statute, it is not
necessary to consider the legislative history. Nevertheless, we
note that the legislative history accompanying sec. 6330 further
supports our position. Congress promulgated sec. 6330 to
establish “formal procedures designed to insure due process where
the IRS seeks to collect taxes by levy”. S. Rept. 105-174, at 67
(1998), 1998-3 C.B. 537, 603. The Senate Finance Committee
stated that the Commissioner would, pursuant to sec. 6330, be
required to “afford taxpayers adequate notice of collection
activity and a meaningful hearing before the IRS deprives them of
their property.” Id.; see also H. Conf. Rept. 105-599, at 263
(1998), 1998-3 C.B. 747, 1017 (“If * * * the taxpayer demands a
hearing, the proposed collection action may not proceed until the
hearing has concluded and the appeals officer has issued his or
her determination.”). The temporary regulations relating to sec.
6330 are fully consistent with the legislative history of the
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