- 4 - hearing, he would have to send a letter to Officer Gropack describing the legitimate issues he wished to discuss. On February 24, 2005, petitioner submitted a letter to Officer Gropack containing frivolous and groundless arguments and a request for a face-to-face hearing at the closest Appeals Office to petitioner’s residence. Respondent transferred petitioner’s case to the Boston Appeals Office, where it was assigned to Settlement Officer Lisa Boudreau (Officer Boudreau or hearing officer). By letter dated June 14, 2005, Officer Boudreau advised petitioner that he did not qualify for a face- to-face hearing because the arguments he had presented were frivolous. Officer Boudreau reiterated that petitioner would only receive a face-to-face hearing if he presented legitimate issues. In the alternative, Officer Boudreau offered petitioner a telephone hearing and the right to discuss by correspondence any relevant challenges to the proposed levy. In a letter dated July 9, 2005, petitioner continued to assert frivolous arguments, refused to participate in a telephone hearing, and reiterated his request for a face-to-face hearing. On October 19, 2005, the Appeals Office issued to petitioner a Notice of Determination Concerning Collection Action(s) Under Section 6320 and/or 6330 (notice of determination) with respect to petitioner’s outstanding tax liabilities for the years in issue. In the notice of determination and an attachment to thePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: November 10, 2007