Edward H. and Anne G. Harrell - Page 19

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               Counsel field attorneys who have previously provided                   
               advice on that issue in the case to the IRS employees                  
               who made the determination Appeals is reviewing.  * * *                
          Rev. Proc. 2000-43, sec. 4, 2000-2 C.B. 409, states that it is              
          “effective for communications between Appeals Officers and other            
          Internal Revenue Service employees which take place after October           
          23, 2000”.  The communications between AO Petrohovich and RC                
          Stanley, however, took place before October 23, 2000.                       
               But even if the aforementioned communications had, in fact,            
          taken place after October 23, 2000, such communications would not           
          have disqualified AO Martin’s status as an impartial officer                
          under section 6330(b)(3).  The record shows that AO Martin did              
          not engage in impermissible ex parte communications and had no              
          prior involvement with respect to the unpaid taxes that are the             
          subject of this case.                                                       
               C.  Review Conducted by Appeals Officer Martin                         
               AO Martin independently reviewed the merits of the Offer in            
          Compromise.  Based on her independent review of the facts and               
          applicable law, she concluded that “The tax liabilities will not            
          be abated as the collection statute was tolled during the period            
          of the prior bankruptcy.”                                                   
               We will, however, for reasons hereinafter stated, return               
          this case to the Commissioner solely to provide petitioners with            
          another opportunity to consider AO Martin’s proffered collection            
          alternative of an installment agreement of the entire amount of             

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