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upon a hearing officer by section 6330(c)(1) is mandatory. The
hearing officer’s obligation to obtain verification that
applicable legal and administrative procedures have been met
attaches whenever a taxpayer has made a timely request for a
hearing. See sec. 6330(b)(1) (“If [a] person requests a hearing
under subsection (a)(3)(B), such hearing shall be held by the
Internal Revenue Service Office of Appeals.”). When a taxpayer
makes a timely request for a section 6330 hearing, the hearing
must be offered, and it must be conducted in accordance with
section 6330(c).
We examine the record to decide whether the hearing officer
complied with section 6330(c)(1). In the notice of
determination, the Appeals Office refers petitioner to an
attached statement which “shows, in detail, the matters we
considered at your Appeals hearing and our conclusions about
them” and concludes that the “Issuance of the Final Notice and
the proposed levy action are fully sustained.” In the attachment
to the notice of determination, the hearing officer states that
she did not verify whether petitioner received a statutory notice
of deficiency for 2000.8 In the hearing officer’s activity
record, which was introduced as an exhibit by respondent, the
hearing officer made the following entry for June 14, 2005: “Per
8 The Form 4340 for 2000 contains no reference to a notice
of deficiency being issued for that year, and the record does not
contain a copy of a notice of deficiency for 2000.
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Last modified: November 10, 2007