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3. Section 6330 Hearings Are Not Formal Adjudications
Section 6330 hearings do not take the form of the formal
adjudicative hearings under the APA. Indeed, the Commissioner’s
regulations describe the hearing as informal and not subject to
the APA:
Q-D6. How are * * * [section 6330] hearings
conducted?
A-D6. The formal hearing procedures required
under the Administrative Procedure Act, 5 U.S.C. 551 et
seq., do not apply to * * * [section 6330] hearings.
* * * [Section 6330] hearings are much like Collection
Appeal Program (CAP) hearings in that they 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
* * * [section 6330] 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
representative, or some combination thereof. A
transcript or recording of any face-to-face meeting or
conversation between an Appeals officer or employee and
the taxpayer or taxpayer’s representative is not
required. The taxpayer or the taxpayer’s
representative does not have the right to subpoena and
examine witnesses at a * * * [section 6330] hearing.
[Sec. 301.6330-1(d)(2), Proced. & Admin. Regs.]
The Commissioner vigorously litigated, and we agreed, that
hearings are informal. In Davis v. Commissioner, 115 T.C. 35
(2000), we held that taxpayers had no right to subpoena witnesses
to appear at a hearing. We stated:
When Congress enacted section 6330 and required
that taxpayers be given an opportunity to seek a pre-
levy hearing with Appeals, Congress was fully aware of
the existing nature and function of Appeals. Nothing
in section 6330 or the legislative history suggests
that Congress intended to alter the nature of an
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