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where the taxpayer is not in compliance with the tax laws.
Collier v. Commissioner, T.C. Memo. 2004-171; Rodriguez v.
Commissioner, T.C. Memo. 2003-153.
The record in the instant case demonstrates that a face-to-
face conference would not have been productive. On May 10, 2002,
petitioners, through their attorney who was authorized to
represent them, submitted a request for a section 6330 hearing
accompanied by a 37-page letter replete with tax protester
boilerplate. On April 28, 2005, Ms. Dermody sent petitioners a
letter wherein she provided a copy of their request for a section
6330 hearing and advising petitioners that, if they wanted a
face-to-face hearing they must contact her within 15 days and
describe the legitimate issues they wished to raise. Ms. Dermody
also advised petitioners that they must complete a Form 433-A,
and return it along with their 2003 and 2004 tax returns by
May 13, 2005.
On May 13, 2005, Mr. Summers sent Ms. Dermody a letter in
which he raised the following issues: (1) That Ms. Dermody was a
settlement officer, not an independent Appeals officer, and that
it was improper for her to hold the hearing; (2) that respondent
violated the “CDP statutes” by not holding a section 6330 hearing
for more than 3 years from the date of the request; and (3) that
petitioners did not have any tax liability for 1989 because the
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