Francis A. Morlino - Page 13

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          until the adverse determination, and only 9 days passed after the           
          telephone conference until the adverse determination.  The                  
          taxpayer argued that the Appeals officer abused his discretion              
          because he reached his decision to sustain the proposed levy in             
          “barely one month” after he contacted petitioners.  We held:                
          “[T]here is neither requirement nor reason that the Appeals                 
          officer wait a certain amount of time before rendering his                  
          determination as to a proposed levy.”  As authority, we cited               
          section 301.6330-1(e)(3), Q&A-E9, Proced. & Admin. Regs., which             
          provides that there is no period of time in which Appeals must              
          conduct a section 6330 hearing or issue a notice of                         
          determination:  “Appeals will, however, attempt to conduct a * *            
          * [section 6330 hearing] and issue a Notice of Determination as             
          expeditiously as possible under the circumstances.”                         
               In this case, Mr. O’Shea made his determination almost 10              
          months after petitioner filed the Form 12153, his request for a             
          section 6330 hearing.  It is clear from the Form 12153 that                 
          petitioner contemplated making an offer in compromise at the                
          hearing.  He submitted an offer in compromise on November 20,               
          2002, which was rejected on January 15, 2003 (the record contains           
          no further information with respect to the rejected offer in                
          compromise).  By letter dated July 23, 2003, Mr. O’Shea scheduled           
          a meeting with petitioner for August 5, 2003.  Mr. O’Shea                   
          enclosed with the letter the questionnaire and offer form, which            

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