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served by remanding this case for further hearing, and we so
hold.
C. Impartial Officer
Section 6330(b)(3) provides that a taxpayer is entitled to a
CDP hearing conducted by an officer who has had no prior
involvement with respect to the taxpayer’s unpaid tax liability.
Prior involvement includes participation or involvement in an
Appeals hearing (other than a CDP hearing) that the taxpayer may
have had with respect to the tax and tax periods shown on the CDP
notice. Sec. 301.6330-1(d)(2), Q&A-D4, Proced. & Admin. Regs.
Petitioner’s claim that the settlement officer was not an
impartial officer was summarized in the notice of determination
as follows: “Despite requests for additional financial
information to construct alternatives to the proposed collection
action the data has not been supplied. You indicated that by
making such a request in the correspondence of April 23, 2003,
the settlement officer was not impartial”. Petitioner’s argument
is completely baseless. The administrative record clearly shows
that the settlement officer was not involved with petitioner’s
1996 tax liability until he was assigned to her CDP hearing. His
April 23, 2003, letter to petitioner is part of the
administrative record from petitioner’s CDP hearing and does not
represent a prior involvement with the taxpayer’s unpaid tax
liability.
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