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A. Whether the Initial Section 6330 Hearing Was Conducted in
Good Faith.
In response to the original notice of determination,
petitioner contended that Settlement Officer O’Shea and Appeals
Officer Kaplan were biased, were not impartial, and did not
conduct the administrative review in good faith.16 Since the
completion of the initial hearing, however, petitioner
participated in the hearing on remand with Appeals Officer
Kramer, who had no prior involvement with petitioner and had
received no communication relating to the credibility of
petitioner or petitioner’s representative. In light of the
hearing on remand, we are satisfied that petitioner received a
15(...continued)
2002, constituted a prohibited ex parte communication, we did not
decide petitioner’s remaining contentions in that opinion.
16Although the aforementioned contentions appear redundant,
petitioner’s briefs set forth separate arguments with respect to
each. Petitioner alleged the following facts in support of his
contentions: (1) Settlement Officer O’Shea and Advisor Gordon
engaged in an ex parte communication on Jan. 30, 2002; (2)
Appeals Officer Kaplan and Attorney Forbes engaged in an ex parte
communication on Oct. 27, 2003; (3) Appeals Officer Kaplan
requested that petitioner submit updated financial documentation
without investigating financial statements previously submitted
by petitioner; (4) Appeals Officer Kaplan simultaneously
requested that petitioner submit financial information and that
petitioner increase his offer-in-compromise; (5) Appeals Officer
Kaplan determined that the transfer of petitioner’s home to
Darren Drake appeared questionable even though Appeals Officer
Kaplan had no experience and performed no research with respect
to bankruptcy foreclosure issues; and (6) respondent’s Appeals
Office authorized Settlement Officer O’Shea and Appeals Officer
Kaplan to both conduct the sec. 6330 hearing and to negotiate an
offer-in-compromise.
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