Robert E. Crandall - Page 12

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          1(d)(2), Q&A-D6 and D7, Proced. & Admin. Regs.  Furthermore, once           
          a taxpayer has been given a reasonable opportunity for a hearing            
          but has failed to avail himself or herself of that opportunity,             
          we have approved the making of a determination to proceed with              
          collection based on the Appeals officer’s review of the case                
          file.  See, e.g., Taylor v. Commissioner, T.C. Memo. 2004-25,               
          affd. 130 Fed. Appx. 934 (9th Cir. 2005); Leineweber v.                     
          Commissioner, T.C. Memo. 2004-17; Armstrong v. Commissioner, T.C.           
          Memo. 2002-224; Gougler v. Commissioner, T.C. Memo. 2002-185;               
          Mann v. Commissioner, T.C. Memo. 2002-48.  Thus, a face-to-face             
          meeting is not invariably required.                                         
               Regulations promulgated under section 6330 likewise                    
          incorporate many of the foregoing concepts, as follows:                     
                    Q-D6.  How are CDP hearings conducted?                            
                    A-D6.  * * * CDP hearings * * * 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 CDP                 
               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. * * *                                        
                    Q-D7.  If a taxpayer wants a face-to-face CDP                     
               hearing, where will it be held?                                        
                    A-D7.  The taxpayer must be offered an opportunity                
               for a hearing at the Appeals office closest to                         
               taxpayer’s residence or, in the case of a business                     
               taxpayer, the taxpayer’s principal place of business.                  
               If that is not satisfactory to the taxpayer, the                       
               taxpayer will be given an opportunity for a hearing by                 
               correspondence or by telephone.  If that is not                        

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