- 19 -
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
Page: Previous 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 NextLast modified: May 25, 2011