- 9 -
On the record before us, we shall grant respondent’s motion.
To reflect the foregoing,
An order granting respondent’s
motion and decision will be entered
for respondent.
7(...continued)
lishes that petitioners never advised the Appeals officer that
they objected to the telephonic hearing scheduled for that date
and requested a face-to-face hearing. In fact, neither Mr. Frank
nor Ms. Frank responded to the Appeals officer’s December 7, 2000
letters scheduling a telephonic hearing. Although the record
does not disclose why Ms. Frank did not participate in the
telephonic hearing scheduled by the Appeals officer, Mr. Frank
participated in that hearing. On the record before us, we reject
any contention of petitioners that sec. 6330 entitled them to a
face-to-face hearing in the instant case.
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