Alfred J. Martin - Page 15

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          alternative that we should remand the case to Appeals for the               
          discussion of collection alternatives.  Specifically, petitioner            
          claims that he and Appeals Officer Mares made an “agreement” to             
          later explore the possibility of an installment agreement if we             
          concluded that the limitations period had not expired before                
          respondent’s assessment.  Respondent opposes petitioner’s request           
          for the following reasons:  (1) The issue is deemed conceded; and           
          (2) petitioner “is entitled to only one hearing” under section              
          6330.  We consider each of respondent’s arguments in turn.                  
               A.   Whether Petitioner Conceded the Installment Agreement             
                    Issue                                                             
               When appealing to this Court pursuant to section 6330(d), a            
          taxpayer may raise in his petition any issues that he raised at             
          the Appeals hearing.  See sec. 301.6330-1(f)(2), Q&A-F5, Proced.            
          & Admin. Regs.  In this case, the question of an installment                
          agreement was raised by petitioner at the hearing in that                   
          petitioner’s counsel expressed interest in discussing such an               
          agreement depending on the resolution of the limitations issue.             
               Respondent does not argue that the issue of an installment             
          agreement never came up at the hearing.  Rather, respondent                 
          argues that, because petitioner did not raise the installment               
          agreement issue in his petition, the issue is deemed conceded.              
          Respondent relies on Rule 331(b)(4), which provides that “Any               
          issue not raised in the assignments of error shall be deemed to             
          be conceded.”                                                               





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