J. Jean Moore - Page 13

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          further [respondent’s] mission of effectively investigating                 
          taxpayer liabilities”, id. at 996 (quoting United States v. Euge,           
          444 U.S. 707,711 (1980)), and because Congress did not provide in           
          RRA 1998 a specific remedy for prohibited ex parte                          
               Under Rev. Proc. 2000-43, sec. 3, Q&A-28 and 29, 2000-2 C.B.           
          at 409, the availability of administrative and personnel remedies           
          for violations of ex parte communications is acknowledged.                  
          Herein, in light of the prohibited ex parte communications that             
          occurred, respondent’s Appeals Office should have addressed the             
          prejudice caused by these communications by providing some                  
          administrative remedy, such as reassignment to a new Appeals                
          officer.  Respondent’s failure to do so constituted a failure on            
          the part of respondent to give petitioner an impartial hearing              
          and constituted an abuse of respondent’s discretion.                        
               On the facts before us in this case, remand of this case to            
          respondent’s Appeals Office is appropriate.  By remand, we allow            
          respondent to cure the defect that occurred in petitioner’s CDP             
          hearing in accordance with respondent’s existing administrative             
               We acknowledge that where ex parte communications have                 
          occurred but where the taxpayer is making frivolous underlying              
          arguments, it may not be appropriate to grant any relief to the             
          taxpayer.  For example, in Sapp v. Commissioner, T.C. Memo. 2006-           

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