- 10 - were considered by the same settlement officer, Mr. Blais,6 and even though the issues raised in those proceedings were inexorably intertwined so that, more likely than not, the determination that the NFTL was an appropriate collection action must have been, at least to some extent, influenced by the decision with respect to the rejection of the 2003 offer, we do not consider the appropriateness of that decision because the 2003 offer was not submitted during the course of the section 6320(c) administrative hearing. See sec. 301.6320-1(f)(2), Q&A-F3, Proced. & Admin. Regs.7 Instead, our focus is on respondent’s rejection of the installment agreement offered by petitioner during the section 6320 administrative hearing, and respondent’s refusal to withdraw or release the NFTL. According to petitioner: (1) The installment agreement should have been accepted in lieu of the NFTL; and (2) the NFTL should not have been filed while the 2003 offer was under consideration. Petitioner advances several other procedural grounds (some of which will be addressed below) in 6 Sec. 6330(b)(3) provides, in relevant part: “The hearing under this subsection shall be conducted by an officer or employee who has had no prior involvement with respect to the unpaid tax * * * before the first hearing under * * * section 6320. A taxpayer may waive the requirement of this paragraph.” Petitioner does not suggest that Mr. Blais should not have been assigned to both matters. 7 Mr. Blais upheld the rejection of the 2003 offer under procedures established under sec. 7122(e).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 NextLast modified: November 10, 2007