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close the case and issue a determination based on information
already in its possession unless Mr. Burke submitted the
information immediately. Appeals Officer Kaplan did not receive
the requested information and closed the case file on October 29,
2003.
C. The Original Notice of Determination
On November 10, 2003, respondent’s Appeals Office issued
petitioner a section 6330 determination (the original notice of
determination), determining that all statutory administrative and
procedural requirements had been met and that available
information did not establish that an offer-in-compromise was a
viable collection alternative. The original notice of
determination did not purport to make a determination with
respect to Barbara Drake. Petitioner timely petitioned this
Court for judicial review of the original notice of
determination. Both the petition and a subsequently filed
amended petition named Gregory Drake, alone, as the petitioner,
and Mr. Burke signed both documents on behalf of only Gregory
Drake. Neither the petition nor the amended petition purported
to be filed on behalf of Barbara Drake.
IV. Drake I
As discussed above, in Drake I, we held that the
communication between Advisor Gordon and Settlement Officer
O’Shea on January 30, 2002, constituted a prohibited ex parte
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