J. Jean Moore - Page 8

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          President signed into law the Internal Revenue Service                      
          Restructuring and Reform Act of 1998, Pub. L. 105-206, 112 Stat.            
          685 (RRA 1998).5                                                            
               In RRA 1998, Congress provided, among other things, in new             
          section 6320 that respondent’s Appeals officers conducting CDP              
          hearings are to be impartial and are not to have had prior                  
          involvement in a taxpayer’s outstanding taxes for the years                 
          involved in a CDP hearing.  See sec. 6320(b)(3).  The language of           
          section 6320(b)(3) provides as follows:                                     

                    SEC. 6320(b).  Right to Fair Hearing.--                           
                        *     *     *     *     *     *     *                         
                    (3) Impartial officer.--The hearing                               
                    under this subsection shall be conducted by                       
                    an officer or employee who has had no prior                       
                    involvement with respect to the unpaid tax                        
                    specified in subsection (a)(3)(A) before the                      
                    first hearing under this section or section                       
                    6330.  A taxpayer may waive the requirement                       
                    of this paragraph.                                                

               In RRA 1998 sec. 1001(a)(4), 112 Stat. 689, Congress also              
          directed that respondent’s Appeals officers should exercise                 
          independent judgment, and Congress prohibited respondent’s                  
          Appeals officers from engaging in ex parte communications with              
          other employees of respondent that would appear to compromise the           

               5  See generally 144 Cong. Rec. 14688-14689, 14694-14717,              
          14719-14722, 14726-14727, 14730-14733, 14735-14737, 14739, 14789-           
          14795 (1998).                                                               







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