- 20 -
reported as due by petitioner, and the remainder was properly
assessed pursuant to section 6213(b)(1).
B. Appeals Officer's Prior Involvement
Finally, petitioner argues that his hearing failed to
satisfy the requirements of section 6330(b)(3), which provides
that the hearing "shall be conducted by an officer or employee
who has had no prior involvement with respect to the unpaid tax
specified in subsection (a)(3)(A) before the first hearing under
this section or section 6320." Section 301.6330-1(d)(2), A-D4,
Proced. & Admin. Regs., provides:
Prior involvement by an employee or officer of
Appeals includes participation or involvement in an
Appeals hearing (other than a CDP [collection due
process] hearing held under either section 6320 or
section 6330) that the taxpayer may have had with
respect to the tax and tax periods shown on the CDP
notice.
Given that he signed the April 28, 2003, Appeals letter denying
petitioner's Appeals request, we believe Appeals Team Manager
Gukich had prior involvement with respect to petitioner's 2000
unpaid tax. (The Appeals letter signed by Mr. Gukich preceded
petitioner's section 6330 hearing by approximately 16 months.)
Somewhat less clear is whether Mr. Gukich's signature as
Appeals Team Manager on the notice of determination demonstrates
that he participated in the "conduct" of petitioner's section
6330 hearing within the meaning of section 6330(b)(3). The
parties have stipulated that the hearing "was conducted via
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