- 8 -
irregularity in respondent’s assessment procedure with respect to
petitioner’s taxable year 1995.
Respondent further contends in respondent’s motion that
petitioner received a fair hearing before an impartial decision
maker as required by section 6330(b).6 That is because, accord-
ing to respondent, the Appeals officer “had no involvement with
petitioner’s case prior to receiving the file because a request
for a CDP hearing was filed. * * * [The Appeals officer] also had
no prior relationship with petitioner.”
We agree with respondent. Section 6330(c)(1) does not
5(...continued)
identification of the taxpayer, the character of the
liability assessed, the taxable period, if applicable,
and the amount of the assessment. * * * If the taxpayer
requests a copy of the record of assessment, he shall
be furnished a copy of the pertinent parts of the
assessment which set forth the name of the taxpayer,
the date of assessment, the character of the liability
assessed, the taxable period, if applicable, and the
amounts assessed.
6Sec. 6330(b) provides in pertinent part:
SEC. 6330. NOTICE AND OPPORTUNITY FOR HEARING BEFORE
LEVY.
(b) Right to Fair Hearing.--
* * * * * * *
(3) Impartial officer.--The hearing under this
subsection shall be conducted by an officer or employee
who has had no prior involvement with respect to the
unpaid tax specified in subsection (a)(3)(A) before the
first hearing under this section or section 6320. A
taxpayer may waive the requirement of this paragraph.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011