-4- administrative determination for abuse of discretion. See id.; see also Goza v. Commissioner, 114 T.C. 176, 181-182 (2000). Petitioners do not dispute the underlying liabilities but contend that section 6330(c)(1) requires the production of Form 23 C. This Court previously has addressed such a contention, holding that “it was not an abuse of discretion for Appeals to rely on a Form 4340 * * * for the purpose of complying with section 6330(c)(1).” Davis v. Commissioner, supra at 41. Accordingly, respondent’s administrative determination was not an abuse of discretion. Petitioners’ representative stated that he did not participate in the scheduled hearing because he had not received responses to the interrogatories. Cf. id. (stating that section 6330 does not provide authority to subpoena documents or witnesses). We conclude that petitioners acquiesced to the telephone format, yet chose not to participate. In Katz v. Commissioner, 115 T.C. 329, 331-332 (2000), an Appeals officer scheduled a hearing at an Appeals Office, and the taxpayer refused to attend because the location was inconvenient. We held that the parties’ subsequent telephone conversation, in which the Appeals officer heard and considered the taxpayer’s arguments, met the requirements of a section 6320(b) hearing. See id. at 337-338. We have no evidence as to whether respondent offered to hold a face-to-face hearing. We note that, at trial, petitionersPage: Previous 1 2 3 4 5 Next
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