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Proced. & Admin. Regs., which provides:
The taxpayer must be offered an opportunity for a
hearing at the Appeals office closest to taxpayer’s
residence, * * * . 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 * * * will review the taxpayer’s request for a
CDP hearing, the case file, any other written
communications from the taxpayer * * * 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).
At trial, petitioner admitted he was aware Ms. O’Neal was
respondent’s representative handling his administrative hearing
request before the receipt of the notice of determination.
Petitioner asserted in his petition and testified that Mr. Bailey
was in contact with Ms. O’Neal and Mr. Bailey attempted to have
Ms. O’Neal place petitioner in noncollectible status and faxed
some materials to her.
The record is clear, contrary to the statement in the notice
of determination, that petitioner’s representative, Mr. Bailey,
contacted Ms. O’Neal. However, petitioner admitted that he
failed to complete a Form 433-A, Collection Information Statement
for Wage Earners and Self-Employed Individuals, which Mr. Bailey
had mailed to him and that Mr. Bailey did not submit an offer in
compromise on his behalf. Moreover, there is no evidence in the
record which supports petitioner’s statement that materials were
faxed to Ms. O’Neal. The only information Ms. O’Neal had
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Last modified: November 10, 2007