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C. Equivalent Hearing
In lieu of a hearing under section 6330(b) in respect of the
notice of intent to levy, the Appeals Office granted petitioners
a so-called equivalent hearing. We have previously held that the
Commissioner’s decision to conduct an equivalent hearing does not
result in a waiver by the Commissioner of the time restrictions
within which a taxpayer is required to request an Appeals Office
hearing under section 6330 in respect of a notice of intent to
levy. Kennedy v. Commissioner, supra at 262; Moorhous v.
Commissioner, supra at 269-270.
D. Decision Letter
On January 25, 2002, following the equivalent hearing, the
Appeals Office issued to petitioners a decision letter stating
that the notice of intent to levy was an appropriate collection
action by respondent. In addition, the decision letter
unambiguously states that the equivalent hearing was not intended
to serve as an Appeals Office hearing within the meaning of
section 6330. On the other hand, on January 25, 2002, the
Appeals Office issued to petitioners a notice of determination
advising petitioners that they had 30 days to file a petition
with the Tax Court contesting the determination in respect of the
notice required by section 6320(a).
As previously discussed, because petitioners failed to file
a timely request for an Appeals Office hearing in respect of the
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