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Ps filed a petition for judicial review pursuant
to sec. 6330, I.R.C., in response to the determination
by R to proceed with collection by levy of assessed tax
liabilities for 1991, 1992, 1993, and 1999.
Held: AO Martin was an impartial officer at the
time she conducted the sec. 6330, I.R.C., hearing
because at that time she had had no prior involvement
with the unpaid taxes which are the subject of this
case. Sec. 6330(b)(3), I.R.C.
Held, further, in light of the intervening
decision of the U.S. Supreme Court in Young v. United
States, 535 U.S. 43 (2002), this case will be remanded
to the Commissioner to permit Ps to reconsider their
rejection of AO Martin’s suggested installment
agreement based in part on Ps’ required concession of
their 1991-93 tax liabilities, or to offer another
collection alternative pursuant to sec.
6330(c)(2)(A)(iii), I.R.C.
Guy C. Crowgey, for petitioners.
Mary Ann Waters, for respondent.
MEMORANDUM OPINION
NIMS, Judge: This case arises from a petition for judicial
review filed in response to a “NOTICE OF DETERMINATION CONCERNING
COLLECTION ACTION(S) UNDER SECTION 6320 and/or 6330” dated
January 22, 2002 (Notice of Determination). The Notice of
Determination dealt with petitioners’ income tax liabilities for
tax years 1991, 1992, 1993, and 1999. The parties agree that the
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