- 22 -
proposed levy that a “taxpayer may demand a hearing to take place
before an appeals officer who has had no prior involvement in the
taxpayer’s case * * * [and] If the taxpayer demands a hearing
within that [prescribed] period, the proposed collection action
may not proceed until the hearing has concluded and the appeals
officer has issued his or her determination.” S. Rept. 105-174,
supra at 68, 1998-3 C.B. 604 (emphasis added); see also H. Conf.
Rept. 105-599, at 265 (1998), 1998-3 C.B. 747, 1019 (similar
language).
3. CDP Hearing Allowed as a Matter of Right
Section 6330(a) provides unambiguously that taxpayers have a
“right to a [CDP] hearing under this section before such levy is
made”. (Emphasis added.) Although the majority recognize that
Appeals did not honor petitioners’ request for a face-to-face CDP
hearing, the majority hold that petitioners are not entitled to
participate (let alone face-to-face with an Appeals officer) in
such a hearing.2 The majority acknowledge that petitioners’
request for the hearing was proper. Yet, the majority deny
petitioners their legislatively mandated right to meet with
Appeals in a CDP hearing because, they find, the petition fails
2 While the majority recognize that sec. 6330(a) and (b)
provide on their face that taxpayers have a right to a CDP
hearing, majority op. p. 2, the majority make no further
reference to this “right”.
Page: Previous 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 NextLast modified: May 25, 2011