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II. Appeals Hearing
Petitioner contends that it was entitled to a face-to-face
hearing because the regulations promulgated under section 6330 so
provide. Section 301.6330-1(d)(2), Q&A-D7,7 Proced. & Admin.
Regs., provides:
Q-D7. If a taxpayer wants a face-to-face CDP hearing,
where will it be held?
A-D7. The taxpayer must be offered an opportunity for
a hearing at the Appeals office closest to taxpayer’s
residence or, in the case of a business taxpayer, the
taxpayer’s principal place of business. If that is not
satisfactory to the taxpayer, the taxpayer will be
given an opportunity for a hearing by correspondence or
by telephone. If that is not satisfactory to the
taxpayer, the Appeals officer or employee will review
the taxpayer’s request for a CDP hearing, the case
file, any other written communications from the
taxpayer (including written communications, if any,
submitted in connection with the CDP hearing), and any
notes of any oral communications with the taxpayer or
the taxpayer’s representative. Under such
circumstances, review of those documents will
constitute the CDP hearing for the purposes of section
6330(b).
7Sec. 301.6330-1(d)(2), Q&A-D7, Proced. & Admin. Regs., was
revised in regard to the provision of face-to-face Appeals
hearings. Effective Nov. 16, 2006, it provides that “a taxpayer
who presents in the CDP hearing request relevant, non-frivolous
reasons for disagreement with the proposed levy will ordinarily
be offered an opportunity for a face-to-face conference at the
Appeals office closest to taxpayer's residence.” See sec.
301.6330-1(d)(2), Q&A-D7, Proced. & Admin. Regs. The revised
regulations promulgated under sec. 6330 further provide that a
face-to-face hearing will not be provided “if the request for a
hearing or other taxpayer communication indicates that the
taxpayer wishes only to raise irrelevant or frivolous issues”.
See sec. 301.6330-1(d)(2), Q&A-D8, Proced. & Admin. Regs.
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