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2. Whether Respondent Was Required To Offer a Hearing in
Respondent’s Appeals Office Closest to Petitioner’s
Residence
Respondent contends that, in the Form 12153, petitioner did
not request a hearing at one of respondent’s Appeals Offices. We
disagree. The fact that Magee offered petitioner an opportunity
for a conference at one of respondent’s Appeals Offices suggests
that respondent believed (as did petitioner) that petitioner had
requested a hearing at respondent’s Appeals Office. If we
sustain respondent’s contention that a request for a hearing on
Form 12153 is not a request for a hearing at an Appeals Office,
Form 12153 would become a trap for the unwary because there is
nothing on Form 12153 informing taxpayers of their right under
section 6320 and the accompanying regulations to request a
hearing at an Appeals Office.
Respondent contends that respondent is not required to
provide a hearing at one of respondent’s Appeals Offices.
Respondent cites section 301.6320-1(d)(2), Q&A-D6, Proced. &
Admin. Regs.4 Respondent, however, overlooks section 301.6320-
4 Sec. 301.6320-1(d)(2), Q&A-D6, Proced. & Admin. Regs.,
provides:
CDP hearings are * * * informal in nature and do not
require the Appeals officer or employee and the
taxpayer, or the taxpayer’s representative, to hold a
face-to-face meeting. A CDP hearing may, but is not
required to, consist of a face-to-face meeting, one or
more written or oral communications between an Appeals
officer or employee and the taxpayer or the taxpayer's
(continued...)
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Last modified: May 25, 2011