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before concluding a section 6330 hearing. Petitioner has failed
to show bias.
Petitioner claims: Ms. Boudreau “was not impartial as
[since] she both conducted the hearing and negotiated the offer.”
That, however, is precisely the scheme contemplated by section
6330. Section 6330(c)(2)(A)(iii) permits a taxpayer to offer
collection alternatives, including offers in compromise, at a
section 6330 hearing, and section 6330(c)(3) provides that the
determination of the Appeals officer conducting the section 6330
hearing shall take into consideration any collection alternative
offered by the taxpayer at the hearing. Petitioner argues: “It
is constitutionally impermissible for the Respondent to assign
the same person to negotiate an OIC [offer in compromise] and
thereafter rule on the fairness of her negotiations.” Section
6330(b)(3) ensures a measure of impartiality by requiring that,
unless the taxpayer waives the requirement, the section 6330
hearing be conducted by an Appeals officer who has had no prior
involvement with the unpaid tax at issue in the hearing.
Petitioner’s claim is without merit.
Petitioner claims: Ms. Boudreau “failed to negotiate during
the consideration of the OIC.” Petitioner argues: “In failing
to negotiate a reasonable offer the Settlement Officer failed to
meet her responsibility to hold a fair hearing at which she was
to negotiate, be flexible and to make it easier for taxpayers to
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