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provide petitioner an opportunity for a hearing at the Appeals
Office closest to his residence.
4. Whether Petitioner Waived His Right to a Hearing at
Respondent’s Appeals Office
Respondent contends that petitioner waived his right to a
hearing at respondent’s Appeals Office by agreeing to hold a
telephone conference and by failing to specifically request that
the hearing be at the Appeals Office. We disagree. Petitioner
did not explicitly or implicitly waive his right to a hearing at
respondent’s Appeals Office.
In appropriate circumstances, we may remand a case to the
Appeals Office for further investigation and consideration of the
taxpayer’s contentions. See Lunsford v. Commissioner, 117 T.C.
183, 189 (2001). We will remand this case with instructions to
respondent to offer petitioner a hearing at the Appeals Office
closest to petitioner’s current residence in Southern California.
To reflect the foregoing,
An appropriate
order will be issued.
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Last modified: May 25, 2011