- 7 - discretion in rejecting an installment agreement on the separate ground that petitioner was noncompliant with his current tax obligations. See Orum v. Commissioner, 412 F.3d at 821. Petitioner contends that the Appeals Office hearing was closed “prematurely”. The regulations provide that there is no period of time within which the Appeals Office must conduct a section 6330 hearing or issue a notice of determination and state in part: “Appeals will, however, attempt to conduct a * * * [section 6330 hearing] and issue a Notice of Determination as expeditiously as possible under the circumstances.” Sec. 301.6330-1(e)(3), Q&A-E9, Proced. & Admin. Regs. In Clawson v. Commissioner, T.C. Memo. 2004-106, the taxpayers sought to postpone a proposed levy to allow them time to sell certain real estate. The Appeals officer waited only 9 days after conducting a telephone conference with the taxpayers’ representative before issuing an adverse determination. The Court concluded that the Appeals officer did not abuse his discretion, stating: “there is neither a requirement nor reason that the Appeals officer wait a certain amount of time before rendering his determination as to a proposed levy.” See also Morlino v. Commissioner, T.C. Memo. 2005-203; Roman v. Commissioner, T.C. Memo. 2004-20. Almost 3 weeks elapsed between petitioner’s August 31, 2004, telephone conference with the Appeals officer and the issuance ofPage: Previous 1 2 3 4 5 6 7 8 Next
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