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However, the taxpayer does not currently qualify for a
hardship status or even an installment agreement.
Transcripts reflect that he has not filed a return for
2000 and that he earned more than the $7,200 of gross
income required for having to file a return for that
year. During his CDP hearing on 2-20-2003, the
taxpayer also indicated that he would have both his
2000 and 2002 returns filed by the end of February and
would send copies to the Appeals Office. As of 4-7-
2003, a transcript of his account reflects that neither
of those returns have been filed. The Appeals Office
has not received copies of any returns as of that date
either.
Upon receiving the notice of determination, petitioner
timely filed a petition with this Court under section 6330(d).
The underlying tax liability is not in dispute in this case.
Discussion
A. General Rules
Section 6330 entitles a taxpayer to notice and an
opportunity for a hearing before certain lien and levy actions
are taken by the Commissioner in the process of collecting unpaid
Federal taxes. Upon request, a taxpayer is entitled to a “fair
hearing” conducted by an impartial officer from the Office of
Appeals. Sec. 6330(b)(1), (3). At the hearing, the Appeals
officer is required to: (1) Obtain verification from the
Secretary that the requirements of applicable law and
administrative procedure have been met; (2) consider any relevant
issue raised by the taxpayer related to the unpaid tax or
proposed levy, including appropriate spousal defenses, challenges
to the appropriateness of collection actions, and offers of
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