Alan R. Wylie - Page 4

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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                          
               (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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