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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, * *
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Last modified: May 25, 2011