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petitioners a Notice of Determination Concerning Collection
Action(s) Under Section 6320 and/or 6330.
These facts raise a material issue of fact regarding whether
or not petitioners received the hearing to which they were
entitled under section 6330. Section 6330 requires that a
taxpayer who timely requests a hearing receive a hearing. In
this case, petitioners were not only challenging the underlying
tax liability, but they were also challenging the reasonableness
of the proposed levy and had clearly stated their desire to
explore collection alternatives at the section 6330 hearing. The
issuance of the notice of determination without any warning to
petitioners and without any hearing deprived petitioners of the
opportunity to present, and receive a determination on, all
relevant issues as required by section 6330(c)(2) and (3).
If, instead of precipitously issuing the notice of
determination, the Appeals Office had notified petitioners that
it was rescheduling the hearing that was originally scheduled for
July 25, 2002, petitioners would have had fair warning and could
have prepared to present all of their issues at the hearing,
including those related to the underlying tax liability. As it
turned out, petitioners submitted their amended return,
reflecting that they were due a refund of $519,087, on October
11, 2002.
Taxpayers who assert that they intend to file an amended
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