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(b) The appeals officer failed to furnish requested
documentation prior to the hearing and failed to
properly schedule and notify the petitioners of the
time and date of the hearing that petitioners
requested.
(c) These failures resulted in the Petitioner’s and
their authorized representative’s inability to be
present and present their case, examine documents or
cross examine witnesses against them.
We have assumed that the intended reference in the petition is a
reference to section 301.6330-1T(e)(1), Temporary Proced. &
Admin. Regs., 64 Fed. Reg. 3411 (Jan. 22, 1999),2 which provides:
(e) Matters considered at CDP hearing
(1) In general. Appeals has the authority to
determine the validity, sufficiency, and timeliness of
any CDP [collection due process] Notice given by the
IRS and of any request for a CDP hearing that is made
by a taxpayer. Prior to issuance of a determination,
the hearing officer is required to obtain verification
from the IRS office collecting the tax that the
requirements of any applicable law or administrative
procedure have been met. The taxpayer may raise any
relevant issue relating to the unpaid tax at the
hearing, including appropriate spousal defenses,
challenges to the appropriateness of the proposed
collection action, and offers of collection
alternatives. The taxpayer also may raise challenges
to the existence or amount of the tax liability for any
tax period shown on the CDP Notice if the taxpayer did
not receive a statutory notice of deficiency for that
tax liability or did not otherwise have an opportunity
to dispute that tax liability. Finally, the taxpayer
may not raise an issue that was raised and considered
at a previous CDP hearing under section 6320 or in any
other previous administrative or judicial proceeding if
the taxpayer participated meaningfully in such hearing
or proceeding. Taxpayers will be expected to provide
2Sec. 301.6320-1T(e)(1), Temporary Proced. & Admin. Regs.,
64 Fed. Reg. 3402 (Jan. 22, 1999), is substantially similar to
section 301.6330-1T(e)(1), Temporary Proced. & Admin. Regs., 64
Fed. Reg. 3411 (Jan. 22, 1999).
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