Jose A. Perez - Page 15

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          find no abuse of discretion in the Appeals officer’s                        
          determination concerning the requirements of section                        
          6330(c)(3)(C).  See Magana v. Commissioner, 118 T.C. 488 (2002).            
               3.  Conduct of Discovery                                               
               Petitioner alleges that it was error for the Appeals officer           
          to fail to allow petitioner the opportunity to conduct discovery            
          in connection with the hearing.  At the outset, we note that                
          there does not appear to be anything in the record to indicate              
          that petitioner ever attempted to conduct discovery, or that the            
          Appeals officer refused a request to do so.  In any event, the              
          hearing process contemplated in section 6330 is informal and does           
          not require the compulsory production of documents.  See Davis v.           
          Commissioner, 115 T.C. at 41-42; Lindsay v. Commissioner, T.C.              
          Memo. 2001-285; Wylie v. Commissioner, T.C. Memo. 2001-65.  Any             
          refusal to afford petitioner the opportunity for formal discovery           
          was not an abuse of discretion.                                             
               4.  Spouse’s Hearing Rights                                            
               Petitioner argues that it was error for the Appeals officer            
          not to allow his spouse to participate in the hearing.  We infer            
          from petitioner’s various submissions that he believes his spouse           
          was entitled to a hearing under section 6330 because she holds a            
          community property interest in any property of his that might be            
          subject to the proposed levy.                                               

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