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taxpayer, nevertheless, must have an opportunity to make the
showing at the hearing required by section 6330(b)(1).
The majority’s conclusion that respondent should not be
required to conduct a hearing because it is not “either necessary
or productive to remand this case to IRS Appeals to consider
petitioners’ arguments”, majority op. p. 11, simply ignores and
circumvents the statute. Neither Rule 331 nor petitioners’
receipt of Form 4340 forecloses relevant questions relating to
the assessments or provides an excuse for us to ignore the
section 6330(b)(1) hearing mandate.
The bottom line is that a taxpayer who requests a hearing is
entitled to one. Sec. 6330(b)(1). Neither respondent nor the
Court has any discretion about that. Id. Until petitioners have
the hearing they requested, sec. 6330(b)(1), respondent cannot
proceed with collection of the tax. Sec. 6330(e)(1). I have yet
to find the statutory exceptions to section 6330(b)(1) and (e)(1)
for individuals with whom the IRS does not want to deal. Yet the
majority, in essence, have imprudently set forth such exceptions.
The congressional mandates in section 6330(b)(1) and (e)(1) are
unambiguous. The majority, in an attempt to expedite the
collection process, have rewritten those provisions. The Court
has no authority to do so.
CHIECHI, LARO, VASQUEZ, and MARVEL, JJ., agree with this
dissenting opinion.
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