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the conducting officer will receive verification from the
Secretary that the requirements of applicable law and
administrative procedure have been met; (3) certain issues may be
heard such as spousal defenses and offers-in-compromise; and (4)
a challenge to the underlying liability may be raised if the
taxpayer did not receive a statutory notice of deficiency or
otherwise receive an opportunity to dispute the liability. Sec.
6330(c).
Petitioner received written notice of respondent’s intent to
levy and petitioner’s right to a hearing. In response,
petitioner timely filed his request for an administrative
hearing. An experienced Appeals officer was assigned to
petitioner’s case. The Appeals officer had no prior involvement
with respect to petitioner’s unpaid tax. This satisfies the
first element of petitioner’s right to a hearing with an
impartial officer. The second through fourth elements are
usually satisfied at the time of the hearing.
Petitioner claims he was not afforded the opportunity for a
hearing. The record, however, indicates that respondent provided
petitioner with ample opportunities, but that petitioner declined
such opportunities. On several occasions, petitioner was
telephonically contacted by the Appeals officer to schedule a
conference. Petitioner would not agree to any suggested dates
for a hearing and did not offer any alternative dates. When the
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Last modified: May 25, 2011