- 27 -
LARO, J., concurring in result: The majority holds that
“respondent’s determination to proceed with collection of the tax
liabilities assessed against petitioner for those [1992-1997]
years was not an abuse of discretion.” Maj. op. p. 10. On the
basis of this Court’s opinion in Lunsford v. Commissioner,
117 T.C. 183 (2001) (Lunsford II), a decision with which I
dissented and continue to disagree, but for which I shall
respectfully follow as the view of this Court, I agree with the
majority’s holding.1 As was true in Lunsford II, petitioner has
failed to advance in this proceeding any bona fide argument that
makes it “either necessary or productive to remand this case to
IRS Appeals to consider”. Id. at 189. A holding for respondent
is therefore appropriate.
I also write to clarify my understanding of the Court’s
rejection of petitioner’s argument that the Appeals officer
1 I note in passing, however, that Lunsford II appears to
have been sapped of some of its vitality by the Treasury
Department’s recent release of final regulations under sec. 6330.
The majority in Lunsford II did not require the Office of Appeals
(Appeals) to conduct a face-to-face collection due process (CDP)
hearing with the taxpayers even though the taxpayers had alleged
in their petition that they wanted such a face-to-face hearing
and that the absence of a face-to-face hearing deprived them of
their right to present their case. Lunsford v. Commissioner,
117 T.C. 183, 191 (2001) (Laro, J., dissenting). Whereas the
final regulations under sec. 6330 observe that a CDP hearing need
not be held face-to-face, the regulations indicate that the
taxpayer may demand that a CDP hearing be scheduled face-to-face.
The regulations mandate that a taxpayer who requests a face-to-
face CDP hearing “must be offered an opportunity for a hearing at
the Appeals office closest to the taxpayer’s residence or, in the
case of a business taxpayer, the taxpayer’s principal place of
business.” Sec. 301.6330-1(d)(2), Q&A-D6 and D7, Proced. &
Admin. Regs.
Page: Previous 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 NextLast modified: May 25, 2011