Curtis B. Keene - Page 13

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          by the Examination or Collection Division of the IRS is                     
          involuntary and inquisitorial in nature and can be enforced by              
          the issuance of an administrative summons, but, by contrast, a              
          section 6330 hearing is voluntary on the taxpayer’s part.                   
               There are several reasons why we conclude that petitioner is           
          entitled to audio record his section 6330 hearing with the                  
          Appeals Office.                                                             
               First, the distinction that respondent seeks to draw between           
          the terms “interview” and “hearing” in the context of section               
          6330 is, at best, tenuous and unpersuasive.  As the general and             
          ordinary definitions of “interview” suggest, we think the                   
          exchange of information that occurs between a taxpayer and an               
          Appeals officer during an administrative hearing conducted under            
          section 6330 constitutes an “in-person interview” within the                
          meaning of that term as used in section 7521(a)(1).                         
               A section 6330 hearing provides a taxpayer with the                    
          opportunity to raise any relevant issues under section 6330(c)(2)           
          relating to the proposed collection action, including appropriate           
          spousal defenses, challenges to the appropriateness of the                  
          collection action, offers of collection alternatives, and, in               
          appropriate circumstances, challenges to the underlying tax                 
          liability.  During the administrative hearing, the taxpayer is              
          expected to offer documentation, proposals, and arguments and to            
          answer the Appeals officer’s inquiries regarding relevant issues.           

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