Michael E. Nestor - Page 22




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          States v. Montalvo-Murillo, 495 U.S. 711, 717 (1990) (failure to            
          comply with Bail Reform Act's prompt hearing provision) for the             
          following proposition:  “There is no presumption or general rule            
          that for every duty imposed upon the court or the Government and            
          its prosecutors there must exist some corollary punitive sanction           
          for departures or omissions, even if negligent.”  See also Diaz             
          v. Dept. of the Air Force, 63 F.3d 1107, 1109 (Fed. Cir. 1995)              
          (“An agency’s violation of a statutory procedural requirement               
          does not necessarily invalidate the agency action, especially               
          where Congress has not expressed any consequences for such a                
          procedural violation.”).                                                    
               In effect, section 6330(c)(3)(A) provides that, prior to               
          making his determination to proceed with collection, an Appeals             
          officer shall obtain verification that all applicable laws or               
          administrative procedures have been met.  See sec. 6330(c)(1),              
          (3)(A).  As Judges Foley’s and Swift’s separate opinions in this            
          case show, it is debatable whether section 6203 is an applicable            
          law.  Assuming that it is, however, the majority has concluded              
          that petitioner was not prejudiced in any way by the delay in               
          providing him with the required record.  The Appeals officer’s              
          verification that all applicable laws had been met may have been            
          in error; nevertheless, the majority has, in effect, concluded              
          that it was harmless error.  Given the lack of a specific remedy            








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