Craig I. Smith and Mary Lou Smith - Page 10

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          hearing, the “taxpayer may nevertheless request an administrative           
          hearing with Appeals, which is referred to herein as a                      
          ‘equivalent hearing.’”  An equivalent hearing (like the section             
          6330 hearing) is held with Appeals, and the Appeals officer                 
          considers the same issues which he or she would have considered             
          had the equivalent hearing been a section 6330 hearing.  Sec.               
          301.6330-1(i)(1), Proced. & Admin. Regs.  The Appeals officer               
          generally follows the same procedures at an equivalent hearing              
          which he or she would have followed had the equivalent hearing              
          been a section 6330 hearing.  Id.  The Appeals officer concludes            
          an equivalent hearing by issuing a decision letter, as opposed to           
          a notice of determination.  The decision letter contains all of             
          the information required by section 301.6330-1(e)(3), Q&A-E8,               
          Proced. & Admin. Regs., to be included in a notice of                       
          determination but for the fact that the decision letter                     
          ordinarily states in regard to most issues that a taxpayer may              
          not seek judicial review of the decision.  In general, the                  
          Commissioner’s decision letter issued as a consequence of an                
          equivalent hearing is not a “determination” for purposes of                 
          section 6330 and therefore does not confer jurisdiction on this             
          Court.  Nelson v. Commissioner, T.C. Memo. 2002-264; Lopez v.               
          Commissioner, T.C. Memo. 2001-228.  However, a decision letter              
          issued as a result of an equivalent hearing when a taxpayer was             
          entitled to, but not given, a section 6330 hearing may constitute           

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Last modified: November 10, 2007