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the issuance of the determination letter. The majority opinion
does not disagree with this conclusion. See majority op. n.7.
Second, Appeals Office hearings are informal. See Katz v.
Commissioner, 115 T.C. 329, 337 (2000); Davis v. Commissioner,
115 T.C. 35, 41 (2000); sec. 301.6330-1(d)(2), Q&A-D6, Proced. &
Admin. Regs. There exists no right to subpoena witnesses or
documents in connection with a section 6330 Appeals Office
hearing. See Roberts v. Commissioner, 118 T.C. 365, 372 (2002)
affd. 329 F.3d 1224 (11th Cir. 2003); Nestor v. Commissioner, 118
T.C. 162, 166-167 (2002); Davis v. Commissioner, supra at 41-42;
sec. 301.6330-1(d)(2), Q&A-D6, Proced. & Admin. Regs.
While taxpayers must raise all pertinent issues at the
Appeals Office hearing and make a timely good faith effort to
produce evidence in support of those issues, they may be unable
to provide sufficient evidence to convince a skeptical Appeals
Office employee. This is particularly true where the supporting
evidence includes the testimony or documents of uncooperative
third parties. In such circumstances the taxpayer may seek to
provide additional evidence at the section 6330(d)(1) trial
utilizing the Tax Court’s Rule 147 subpoena power or the threat
thereof. In such cases, in determining whether the Appeals
Office abused its discretion, the taking of additional evidence
at trial with respect to a previously raised issue may be
appropriate. Robinette v. Commissioner, 123 T.C. 85, 95 (2004),
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