Merry J. Chandler - Page 8

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          taxpayer must be offered a face-to-face interview, an acceptable            
          hearing can consist of an exchange of correspondence or oral                
          (telephonic) communications, or some combination of the two.  See           
          also Katz v. Commissioner, 115 T.C. 329, 334-338 (2000);                    
          Armstrong v. Commissioner, T.C. Memo. 2002-224; cf. Parker v.               
          Commissioner, T.C. Memo. 2004-226. Entries made by Mr. McNichol             
          in the case activity record show both an exchange of                        
          correspondence and telephone conversations.  Based on the                   
          testimony of Mr. McNichol and the corroborating October 12, 2001,           
          entry in the case activity record, we believe, and find, that, on           
          that date, Mr. McNichol offered petitioner the opportunity for a            
          face-to-face interview, which she declined.  We further find that           
          petitioner did not thereafter change her mind and request a face-           
          to-face interview.  Petitioner testified that, at some time,                
          perhaps after she received a letter from Mr. McNichol dated                 
          December 4, 2001, she telephoned him and asked to meet with him,            
          and he refused.  Mr. McNichol testified that he recalled no such            
          request; indeed, he could recall no conversations with petitioner           
          after December 4, 2001.  The case activity record shows no                  
          communication with petitioner after December 4, 2001.                       
          Petitioner’s testimony was inexact as to dates, and she offers              
          nothing to corroborate her testimony.  While petitioner may have            
          decided at some point after initially having been contacted by              
          Mr. McNichol on October 12, 2001, and declining a face-to-face              

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