James M. Robinette - Page 17

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          make to Mr. Talbott.  Respondent contends that this evidence is             
          not relevant because it is not part of the administrative record.           
               Petitioner contends that this evidence is relevant.                    
          Petitioner argues that on account of the informal nature of                 
          section 6330 hearings, as there is no formal record, it is                  
          impossible to determine the actual statements made at the                   
          hearing.  Further, petitioner argues that the tax returns for               
          1995, 1996, 1997, 1999, and 2000 show his pattern and practice of           
          filing returns on or about October 15.                                      
               The Court reserved decision on this issue.  For the                    
          following reasons, we hold that, when reviewing for abuse of                
          discretion under section 6330(d), we are not limited by the                 
          Administrative Procedure Act (APA) and our review is not limited            
          to the administrative record.  The evidence in this case pertains           
          to issues raised at the hearing.  The evidence in this case is              
          relevant and admissible.                                                    
               B.   Applicability of the APA Judicial Review Provisions to            
                    Tax Court Proceedings Commenced Under Section 6330(d)             
                    1.   Established Practice and Procedure                           
               Since the enactment of section 6330, the Court has applied             
          our traditional de novo procedures in deciding whether an Appeals           
          officer abused his or her discretion in determining to proceed              
          with collection.  At trials under section 6330 when reviewing for           
          abuse of discretion, the Court has received into evidence                   
          testimony and exhibits that were not included in the                        





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