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At trial, respondent contended: (a) Respondent was not required
to provide petitioner an opportunity for a hearing at the Appeals
Office closest to petitioner’s residence, and (b) petitioner
waived any right to a hearing because petitioner had a telephone
conference with Appeals in lieu of attending the conference in
Jackson, Mississippi. Parker v. Commissioner, T.C. Memo. 2004-
226.
The Court ruled respondent was required to provide
petitioner with an opportunity for a hearing at the Appeals
Office closest to his residence. Id. Further, the Court found
petitioner did not explicitly or implicitly waive his right to a
hearing at respondent’s Appeals Office. Id. The Court remanded
the case to respondent’s Office of Appeals with instructions to
offer petitioner a face-to-face conference at the Appeals Office
closest to petitioner’s residence in Southern California. Id.
On December 15, 2004, petitioner met with Settlement Officer
Adlai Climan (Mr. Climan) at respondent’s Los Angeles Appeals
Office. This office was the closest Appeals Office to
petitioner’s Southern California address.
At the hearing, petitioner asserted the amounts due were
incorrect, the assessments for tax years 1992-94 were untimely,
the NFTL was not timely filed, and the penalties and interest on
the assessed liabilities should be abated. In addition,
petitioner asserted his April 7, 1994, bankruptcy filing barred
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