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activity log that he had reviewed respondent’s transcripts of
account for petitioner’s tax year 1989 and 1990, including Forms
4340, Certificates of Assessments, Payments, and Other Specified
Matters, and concluded that respondent had followed proper
administrative and procedural requirements.
The Appeals officer received and read petitioner’s May 15,
2002, letter on May 22, 2002. Even though he told petitioner he
would reschedule the hearing at petitioner’s request, the Appeals
officer did not do so. On June 4, 2002, respondent issued a
Notice of Determination Concerning Collection Action(s) Under
Section 6320 and/or 6330. In it, respondent determined that
respondent’s collection action with respect to petitioner’s tax
years 1989-90 and 1999 was proper.
OPINION
A. Whether Respondent Provided Petitioner an Opportunity for a
Hearing Under Section 6330(b)
Respondent contends that petitioner was given an opportunity
to have a hearing in this case. We disagree. The Appeals
officer invited petitioner to attend a hearing and said he would
reschedule it if it were inconvenient for petitioner to attend.
Petitioner timely requested that it be rescheduled.
As a result of telling petitioner he would reschedule the
hearing at petitioner’s request, and then not doing so, the
Appeals officer denied petitioner the opportunity for a hearing
on the issues petitioner had identified in his request for a
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