- 7 - B. Analysis 1. Appeals Hearing Petitioner argues that he did not receive a proper collection hearing because his hearing was conducted by a settlement officer, not an Appeals officer. While section 6330(c) references “appeals officer”, the remainder of section 6330 and corresponding regulations more broadly use the terms “officer” and “employee”. Section 6330(b)(3) provides that the collection hearing shall be “conducted by an officer or employee who has had no prior involvement with respect to the unpaid tax”. The regulations further explain that “A CDP hearing will be conducted by an employee or officer of Appeals who * * * has had no involvement with respect to the tax for the tax periods to be covered by the hearing”. Sec. 301.6330-1(d)(1), Proced. & Admin. Regs. Accordingly, there is no requirement that the collection hearing be conducted by an Appeals officer; the hearing need only be conducted by an officer or employee of the Appeals Office, which includes a settlement officer. Rohner v. United States, 91 AFTR 2d 2003-2135 (N.D. Ohio 2003). 2. Review of Underlying Liability Petitioner claims that he received invalid notices of deficiency and was improperly precluded from challenging the underlying tax liabilities at the collection hearing. In particular, petitioner contends that the notices of deficiencyPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011