- 16 -
Conclusion
Because there was an impermissible ex parte communication,
we remand this case to the IRS Appeals Office closest to Santa
Monica, California, for a new CDP hearing with an impartial
Appeals officer. This hearing should be conducted face-to-face
unless Industrial waives its right by agreeing to a hearing by
telephone or through the mail. The cover letter which we
determined was an ex parte communication--and this opinion with
its lengthy quotation from it--should be removed from
Industrial’s administrative file and not shown to the Appeals
officer conducting the hearing on remand.
An appropriate order will
be issued.
Page: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16
Last modified: November 10, 2007