- 9 - Appeals officer decided to set a date, petitioner refused to confirm that date and, again, did not offer an alternative date. The Appeals officer mailed, and petitioner received, written notice that a hearing was scheduled for September 5, 2001. The notice informed petitioner that if he did not attend the hearing, the hearing would proceed without him. Accordingly, the determination would be based on information in the administrative file. After receiving this letter, petitioner did not attempt to contact the Appeals officer or reschedule the hearing. Instead, petitioner wrote a letter to the Taxpayer Advocate relating a history of his contacts with the Internal Revenue Service. Toward the end of the letter petitioner mentioned that he had a full schedule until September 17, 2001, but did not propose an alternate date or time to meet. Petitioner sent a copy of this letter to the Appeals officer; however it did not reach the Appeals officer until after the time of the scheduled hearing. In determining whether petitioner received an opportunity for a hearing, the Administrative and Procedural Regulations are instructive. They provide: Q-D7. If a taxpayer wants a face-to-face CDP hearing, where will it be held? A-D7. The taxpayer must be offered an opportunity for a hearing at the Appeals office closest to taxpayer’s residence, * *Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011