- 8 - 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).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011