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circumstances, he was entitled to relief. Section 6330(d)(2)
provides generally that the IRS Office of Appeals shall retain
jurisdiction with respect to any determination made under that
section, including subsequent hearings requested by the person
who requested the original hearing on issues regarding: (A)
Collection actions taken or proposed with respect to such
determination, and (B) after the person has exhausted all
administrative remedies, a change in circumstances with respect
to such person that affects such determination. Petitioner’s
contention at trial that his living expenses increased after the
original Appeals hearing appears to come within the parameters of
section 6330(d)(2)(B); consequently, petitioner should be
afforded the opportunity at the Appeals level to establish his
current financial situation. Accordingly, this case will be
remanded.
Reviewed and adopted as the report of the Small Tax Case
Division.
An appropriate order
will be issued.
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Last modified: May 25, 2011