- 9 -
Upon request, the taxpayer is entitled to an administrative
hearing before the Appeals Office of the IRS. Sec. 6330(b)(1).
A face-to-face hearing is not invariably required: If a taxpayer
is given a reasonable opportunity for a hearing but fails to take
advantage of it, the Appeals Office may make a determination on
the basis of the case file. See, e.g., Leineweber v.
Commissioner, T.C. Memo. 2004-17; Armstrong v. Commissioner, T.C.
Memo. 2002-224; sec. 301.6330-1(d)(2), Q&A-D6 and D7, Proced. &
Admin. Regs.
Respondent sent petitioner a letter, dated October 11, 2001,
and addressed to the Parker Lane #11 address, advising petitioner
that he would soon be contacted regarding his hearing. A short
time later, Appeals Officer Cody mailed petitioner a letter,
dated October 18, 2001, and also addressed to the Parker Lane #11
address, scheduling the hearing. This letter was returned to
sender with a notation that the United States Postal Service was
unable to forward it.
The nub of petitioner’s complaint, as we understand it, is
that once the October 18 letter was returned, the Appeals Office
was on notice that Parker Lane #11 was no longer petitioner’s
current address. Construed broadly, petitioner’s argument seems
to be that the Appeals Office failed to exercise due diligence in
discovering his new address.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 Next
Last modified: May 25, 2011