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taxpayer entitled to a section 6330 CDP hearing based on the
second CDP Notice?
A-B4. No. The taxpayer is entitled to only one CDP
hearing under section 6330 with respect to the tax and tax
period. The taxpayer must request the CDP hearing within 30
days of the date of the first CDP Notice for that tax and
tax period.
Sec. 301.6330-1(b)(2), Q&A-B2, Q&A-B4, Proced. & Admin. Regs.
On June 23, 2000, respondent sent petitioners a notice of
intent to levy for 1998 at their last known address. Petitioners
did not send a hearing request until December 31, 2001, which is
beyond the 30-day filing period required by section 6330(a)(3).
Section 6330 does not authorize the Commissioner to waive the
time restrictions imposed therein. Kennedy v. Commissioner, 116
T.C. at 262. The fact that respondent, after the termination of
the intervening installment agreement, sent petitioners a second
notice of intent to levy on December 14, 2001, did not entitle
petitioners to a hearing as contemplated under section 6330(b).
See sec. 301.6330-1(b)(2), Q&A-B2, Proced. & Admin. Regs.
Under the circumstances, respondent was not obliged to
conduct a section 6330 hearing as contemplated under section
6330(b). See sec. 301.6330-1(i)(1), Proced. & Admin. Regs. In
place of the section 6330 hearing, the Appeals Office granted
petitioners an equivalent hearing for 1998. Id. Thereafter, the
Appeals Office issued a decision letter to petitioners stating
that the proposed collection action was sustained. Id. The
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