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of petitioner in connection with income taxes for 1985, 1999, and
2000. That year was also included by reference to the taxable
years 1980 through 2001 specified in the power of attorney
submitted by Mr. Lynch on June 11, 2002. These documents fall
short of establishing an understanding that 1999 was presently
before Ms. Carter and that any upcoming meeting would pertain to
1999. Any such implications are further weakened by the fact
that no evidence indicates that the years 1980, 1981, 1984, 1987,
2000, and 2001, likewise listed on one or both of the Forms 2848,
were the subject of any collection proceeding.
Given the overall state of the record, the Court cannot
conclude from the evidence that either petitioner or Mr. Lynch
was aware that Ms. Carter was simultaneously handling the 1985
and 1999 years and that communications during the spring of 2002
and the June 26, 2002, conference were to represent petitioner’s
opportunity to be heard with respect to his 1999 year. In these
circumstances, the Court holds that petitioner has not been
afforded a hearing within the meaning of section 6330 for the
1999 year.
The foregoing conclusion does not, however, end the inquiry.
As this Court has indicated, remand to Appeals, even in cases
where a proper section 6330 hearing was not held, is appropriate
only when “necessary or productive”. Lunsford v. Commissioner,
117 T.C. 183, 189 (2001); see, e.g., Harrell v. Commissioner,
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