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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