- 13 - 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. (continued...)Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
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