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determination for abuse of discretion. Sego v. Commissioner, 114
T.C. 604, 610 (2000); Goza v. Commissioner, 114 T.C. 176, 181
(2000). The abuse of discretion standard requires the Court to
decide whether the Commissioner’s determination was arbitrary,
capricious, or without sound basis in fact or law. Woodral v.
Commissioner, 112 T.C. 19, 23 (1999); Keller v. Commissioner,
T.C. Memo. 2006-166; Fowler v. Commissioner, T.C. Memo. 2004-163.
Petitioner contends he was not given an opportunity for an
administrative hearing pursuant to section 6330(b). Generally,
if a taxpayer requests an administrative hearing, the hearing
will be held with the Commissioner’s Appeals Office. Sec.
6330(b); sec. 301.6330-1(d)(1), Proced. & Admin. Regs. An
administrative hearing will be conducted by an employee or
officer of Appeals who, before the first hearing under section
6320 or section 6330, had no involvement with respect to the tax
for the tax period to be covered by the hearing, unless the
taxpayer waives this requirement. Sec. 6330(b)(3). An
administrative hearing may, but is not required to, consist of a
face-to-face meeting, one or more written or oral communications
between an Appeals officer or employee and the taxpayer or the
taxpayer’s representative, or some combination thereof. Sec.
301.6330-1(d)(2), A-D6, Proced. & Admin. Regs.
In determining whether petitioner received an administrative
hearing, the Court considers section 301.6330-1(d)(2), A-D7,
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Last modified: November 10, 2007