Jose A. Perez - Page 13

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          forth therein, plus penalties and interest.  See Aguirre v.                 
          Commissioner, 117 T.C. 324 (2001).                                          
          Additional Issues                                                           
               1. Impartiality of the Appeals Officer                                 
               Petitioner raises other issues not considered in the                   
          District Court case, including a claim that section 6330(b)(3)              
          and (c)(2)(A) was violated because the Appeals officer was                  
          instructed not to consider his claims concerning the failure of a           
          Form 23C to be provided or considered.  As previously noted, a              
          Form 23C is not necessary to establish the validity of the                  
          assessments.  Accordingly, an instruction to the Appeals officer            
          to refuse to consider petitioner’s “Form 23C” arguments, which              
          are based solely on the premise that a Form 23C is indispensable            
          to a valid assessment, does not violate petitioner’s right to               
          raise “any relevant issue” relating to the proposed levy under              
          section 6330(c)(2)(A).  Similarly, the instruction did not cause            
          the Appeals officer not to be “impartial” within the meaning of             
          section 6330(b)(3).  The operative terms of section 6330(b)(3)              
          indicate that “impartial” as used in the heading of that                    
          provision concerns the Appeals officer’s prior involvement with             
          respect to the unpaid tax before the hearing.7  In sum, neither             

               7 Sec. 6330(b)(3) provides as follows:                                 
                    SEC. 6330(b).  Right to Fair Hearing.                             

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