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(emphasis added). They refuse to follow the unambiguous
statutory mandate that if a hearing is requested, “such hearing
shall be held by the Internal Revenue Service Office of Appeals.”
Sec. 6330(b)(1) (emphasis added). The congressional mandate is
binding.3 The majority’s assessment of “necessity” and
“productivity” is irrelevant.
Section 6330(b)(1) is bolstered by section 6330(e)(1)--
another unambiguous provision. Section 6330(e)(1) provides that
“if a hearing is requested * * *, the levy actions which are the
subject of the requested hearing and the running of any period of
limitations * * * shall be suspended for the period during which
such hearing, and appeals therein, are pending.” Thus, because
the hearing required by section 6330(b)(1) was not held,
3When 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
statute. See sec. 301.6330-1T(d)(1), Proced. & Admin. Regs., 64
Fed. Reg. 3410 (Jan. 22, 1999) (“If a taxpayer requests a CDP
hearing under section 6330(a)(3)(B) * * *, the CDP hearing will
be held with Appeals.”).
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