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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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Last modified: May 25, 2011