Francis A. Morlino - Page 16

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          impartial since he both conducted the section 6330 hearing and              
          considered petitioner’s offer in compromise.                                
               As a general rule, a party cannot argue on brief an issue              
          not raised in the petition.  See Rule 331(b)(4) (“Any issue not             
          raised in the assignments of error shall be deemed to be                    
          conceded.”).  Moreover, as stated supra in section III. of this             
          report, at trial petitioner abandoned all issues raised in the              
          petition except that Mr. O’Shea erred by prematurely concluding             
          the hearing.  Respondent asks that we reject all of petitioner’s            
          other arguments as having been either conceded or abandoned.  We            
          accept respondent’s request, except that we do consider                     
          petitioner’s arguments with respect to bias and inflexibility,              
          since we think that they relate closely to the one issue                    
          (premature conclusion) that petitioner has preserved.                       
                    2.  Bias                                                          
               Petitioner argues:  Mr. O’Shea “was biased by his belief               
          that the hearing had to be promptly concluded.”  Beside the fact            
          that Mr. O’Shea set, and stuck to, a deadline of September 2,               
          2003, for petitioner to submit information necessary for an offer           
          in compromise, petitioner has shown no facts that would support             
          his claim of bias.  As we made plain supra in section V.B. of               
          this report, there is no requirement that an Appeals officer wait           
          a certain amount of time before concluding a section 6330                   
          hearing.  Petitioner has failed to show bias.                               

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