Dominic Calafati - Page 8

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          notice to the taxpayer of the taxpayer’s right to request a                 
          section 6330 hearing before a levy is made.                                 
               Section 6330 hearings are informal proceedings, not formal             
          adjudications.  Katz v. Commissioner, 115 T.C. 329, 337 (2000);             
          Davis v. Commissioner, 115 T.C. 35, 41 (2000); sec. 301.6330-               
          1(d)(2), Q&A-D6, Proced. & Admin. Regs.  Ordinarily, a taxpayer             
          is entitled under section 6330 to a face-to-face hearing with the           
          Appeals Office.  Cox v. Commissioner, 126 T.C. 237, 246 (2006);             
          sec. 301.6330-1(d)(2), Q&A-D6 and D7, Proced. & Admin. Regs.  If            
          the taxpayer chooses not to participate in a face-to-face                   
          hearing, however, “the taxpayer will be given an opportunity for            
          a hearing by correspondence or by telephone.”  Sec. 301.6330-               
          1(d)(2), Q&A-D7, Proced. & Admin. Regs.  Once the taxpayer has              
          been given a reasonable opportunity for a hearing but has failed            
          to avail himself of that opportunity, the Appeals officer, after            
          reviewing the administrative file, may make a determination                 
          regarding whether respondent’s proposed collection action may               
          proceed.  See, e.g., Taylor v. Commissioner, T.C. Memo. 2004-25,            
          affd. 130 Fed. Appx. 934 (9th Cir. 2005); Leineweber v.                     
          Commissioner, T.C. Memo. 2004-17.                                           
          C.   Section 7521(a)(1) and the Right To Audio Record an                    
          “In-Person Interview”                                                       
               Section 7521(a)(1) provides that, upon advance request of a            
          taxpayer, an officer or employee of the Service shall permit the            
          taxpayer to make an audio recording of “any in-person interview             

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Last modified: May 25, 2011