Travis D. Hiland - Page 13

                                       - 13 -                                         
          This Court has cited the above regulatory provisions with                   
          approval.  See, e.g., Taylor v. Commissioner, supra; Leineweber             
          v. Commissioner, supra; Dorra v. Commissioner, supra; Gougler v.            
          Commissioner, supra.                                                        
               With respect to the instant matter, the record reflects that           
          petitioner was initially offered a face-to-face hearing to be               
          held on December 5, 2003.  When, 2 days before the scheduled                
          date, petitioner informed Mr. Tracy that he could not attend the            
          conference, Mr. Tracy offered to reschedule the in-person meeting           
          for the week of December 15, 2003.  However, petitioner himself             
          elected to proceed by correspondence and agreed on a December 17,           
          2003, submission deadline.  He then failed to provide any                   
          information or materials, although Mr. Tracy continued to wait              
          for a call or facsimile for more than a week beyond the deadline.           
               In these circumstances, petitioner cannot now be permitted             
          to complain that he was improperly deprived of a sufficient                 
          conference.  He was given a reasonable opportunity for a hearing            
          and failed to avail himself thereof.  Accordingly, a                        
          determination made on the basis of the existing record, which               
          reflected only frivolous arguments on the part of petitioner, was           
          appropriate here.  Respondent’s actions were consistent with the            
          requirements reflected in section 6330 and the attendant                    
          regulations and do not provide basis for a remand.                          







Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  Next

Last modified: May 25, 2011