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status of their case and that they gave their consent and
approval to Mr. Mark’s acts. See Kraasch v. Commissioner, supra
at 629. Accordingly, if Mr. Mark failed to file a petition with
this Court on behalf of petitioners, any prejudice is
attributable to the inaction of their agent.
We hold that petitioners otherwise had an opportunity to
dispute their underlying tax liability for 1991 through their
representative. Thus, petitioners are not entitled to dispute
their underlying tax liability for 1991. Sec. 6330(c)(2)(B).
D. Offer in Compromise
As stated above, a taxpayer is entitled to notice before
levy, including notice of the right to a fair hearing before an
impartial officer of the Internal Revenue Service Office of
Appeals. Secs. 6330(a) and (b), and 6331(d). If the taxpayer
requests a hearing, he or she may raise in that hearing any
relevant issue relating to the unpaid tax or the proposed levy,
including an offer in compromise. Sec. 6330(c)(2)(A). A
determination shall be made that shall take into consideration
those issues, and “whether any proposed collection action
balances the need for the efficient collection of taxes with the
legitimate concern of the person that any collection action be no
more intrusive than necessary.” Sec. 6330(c)(3)(C).
In the instant case, petitioners question whether the
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