Edward H. and Anne G. Harrell - Page 23

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               While we are reluctant to label respondent’s issuance of the           
          Notice of Determination an abuse of discretion based upon a                 
          somewhat technical reason for doing so, we hold that it is                  
          appropriate to remand this matter to the Commissioner for the               
          sole purpose of permitting petitioners, if they wish to do so, to           
          accept AO Martin’s suggested installment agreement, as described            
          above, or to offer another collection alternative pursuant to               
          section 6330(c)(2)(A)(iii).  Again we repeat that petitioners may           
          not further challenge AO Martin’s status as an impartial officer,           
          or raise any new or additional issues.                                      
               To reflect the foregoing,                                              

                                             An appropriate Order will                
                                        be issued.                                    

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