- 3 -
based on the information in respondent’s administrative file. On
the same date, petitioners’ counsel replied: “It will be much
better if you and I communicate by letter or fax.” On June 22,
1999, the Appeals officer sent the Forms 4340 by telecopier to
petitioners’ counsel and requested a call by June 29, 1999, to
schedule a conference. On June 22, 1999, petitioners’ counsel
acknowledged receipt of the Forms 4340, requested Forms 23 C and
17 (i.e., Notice and Demand), and stated: “Upon receipt of these
documents we can probably handle the hearing telephonically.” On
June 23, 1999, the Appeals officer wrote that the Forms 4340 “are
accepted by the Courts in establishing the validity of an
assessment” and “I plan to close out your case in 30 days and
issue a determination letter.” On August 5, 1999, respondent
issued a Notice of Determination Concerning Collection Action(s)
Under Section 6330, determining that his proposed collection
action was to be sustained. At trial, on January 8, 2001,
respondent moved for the imposition of the section 6673(a)(1)
penalty.
OPINION
Section 6330(b)(1) provides that if a taxpayer requests a
hearing, “such hearing shall be held by the Internal Revenue
Service Office of Appeals.” Section 6330(c)(1) states: “The
appeals officer shall at the hearing obtain verification from the
Page: Previous 1 2 3 4 5 Next
Last modified: May 25, 2011