Mitchell F. Skrizowski - Page 15

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          settlement officer even though it is not part of the                        
          administrative record.                                                      
               In Robinette v. Commissioner, 123 T.C. 85 (2004), we held              
          that when reviewing the Commissioner’s determination pursuant to            
          section 6330 the evidence we may consider is not limited to the             
          administrative record.  For the reasons stated in Robinette,                
          respondent’s objection is overruled.  Id.                                   
               B.   The Controversy Before The Court                                  
               Petitioner claims that the settlement officer’s sustaining             
          the nominee liens was an abuse of discretion.  Petitioner argues            
          that we should also review respondent’s return/rejection of the             
          OIC.  Petitioner claims that the OIC was a collection alternative           
          that was raised and considered during the hearing.  Petitioner              
          argues that respondent abused his discretion in his determination           
          to “reject” the OIC by proceeding with collection while                     
          “reconsideration” of the OIC was pending.                                   
               Respondent contends that the only issue before us is the               
          sustaining of the nominee liens, and petitioner lacks standing to           
          challenge respondent’s determination on this issue.  Respondent             
          claims that the settlement officer was assigned two separate                
          requests for Appeals consideration:  (1) The section 6330 hearing           
          (regarding the nominee liens), and (2) the appeal of respondent’s           
          rejection of the OIC.  Respondent asserts that the settlement               
          officer’s decision to return the OIC to Compliance for additional           






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