J. Jean Moore - Page 14

                                       - 14 -                                         
          104, ex parte communications allegedly occurred in which the                
          taxpayer was referred to disparagingly as a tax protester.                  
          Because the taxpayer relied solely on underlying frivolous                  
          arguments, we refused to remand the case to the Appeals Office,             
          and we entered a decision for respondent.                                   
               Although petitioner was convicted of tax fraud for earlier             
          years, there is no indication that petitioner herein relies on              
          frivolous arguments.                                                        
               For the reasons stated, we shall remand this case to                   
          respondent’s Appeals Office.  Respondent’s Appeals Office is to             
          identify and apply an appropriate administrative remedy to avoid            
          prejudice attaching to petitioner as a result of the prohibited             
          ex parte communications that occurred.  If respondent determines            
          that the appropriate remedy to offer petitioner is a new CDP                
          hearing with respondent’s Appeals Office, all references to the             
          prohibited ex parte communications that occurred herein are to be           
          deleted from respondent’s administrative file, including any copy           
          of this opinion that itself would inform a new Appeals officer of           
          the prohibited ex parte communications.                                     
               To reflect the foregoing,                                              
                                             An appropriate order will                
                                        be issued.                                    

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  

Last modified: May 25, 2011