- 16 -
6015.8 Id. at 160. Consequently, rather than deciding Barbara
Drake’s section 6015 request, the bankruptcy court decided that
the “interests of justice are better served by allowing * * *
[Barbara Drake’s] appeal to proceed at the IRS.” Id. On May 16,
2006, the bankruptcy court denied a motion for reconsideration
filed by the United States. On May 30, 2006, the United States
filed a Notice of Appeal to the U.S. District Court for the
District of Massachusetts.
VIII. The Section 6330 Hearing on Remand
On October 17, 2005, in accordance with our holding in Drake
I, we ordered respondent to offer petitioner a new section 6330
hearing with an independent Appeals officer on a date no later
than November 10, 2005. In addition, we ordered the parties to
each file with the Court a status report no later than January 6,
2006.
A. Proceedings Before Appeals Officer Kramer
On behalf of petitioner, Mr. Burke met with Appeals Officer
Linda Kramer at the IRS Appeals Office in Boston, Massachusetts,
on November 4, 2005. Appeals Officer Kramer had no prior
involvement with petitioner and had received no communication
relating to the credibility of petitioner or petitioner’s
8In addition, the bankruptcy court noted that there were no
assets to be administered and the property subject to the IRS
lien was no longer the property of the bankruptcy estate. In re
Drake, 336 Bankr. at 160.
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