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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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