John Huntz Leineweber - Page 10

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                    *.  If that is not satisfactory to the                            
                    taxpayer, the taxpayer will be given an                           
                    opportunity for a hearing by correspondence                       
                    or by telephone.  If that is not satisfactory                     
                    to the taxpayer, the Appeals officer * * *                        
                    will review the taxpayer’s request for a CDP                      
                    hearing, the case file, any other written                         
                    communications from the taxpayer * * * and                        
                    any notes of any oral communications with the                     
                    taxpayer or the taxpayer’s representative.                        
                    Under such circumstances, review of those                         
                    documents will constitute the CDP hearing for                     
                    the purposes of section 6330(b).  [Sec.                           
                    301.6330-1(d)(2) Q-D7, A-D7, Proced. & Admin.                     
                    Regs.]                                                            
               Petitioner had requested a face-to-face hearing, insisting             
          that the Taxpayer Advocate be present as well as his                        
          congressional liaison.  Petitioner was offered a hearing on                 
          several occasions; however, none of the offers were satisfactory            
          to petitioner.  It was not the responsibility of the Appeals                
          officer to arrange for petitioner’s congressional liaison and               
          Taxpayer Advocate to be present.  Moreover, the Appeals officer             
          could not make any arrangements without petitioner agreeing to a            
          hearing date.                                                               
               Petitioner received notice that if he did not appear at the            
          September 5, 2001, hearing, the Appeals officer would make a                
          determination based on the administrative file.  When petitioner            
          refused to confirm a date and did not appear for the hearing, it            
          was appropriate for the Appeals officer to presume that                     
          petitioner did not intend to have a face-to-face hearing of the             
          type normally offered by the Appeals Office.  Petitioner has not            






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