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in response to a timely request. Such a hearing is, in turn, a
prerequisite for the Secretary’s issuance of a notice of
determination. There is no statutory authority for the
proposition that a withdrawn request for a section 6330 hearing
may be automatically reinstated by subsequent events such as the
termination of an installment agreement. Nor are petitioners
able to point to any provision in the installment agreement (or
in their withdrawal of their request for a section 6330 hearing)
that would lead to that outcome. Indeed, in their withdrawal
request, petitioners explicitly agreed to give up their right to
seek judicial review of the notice of determination that would
have been issued by the Appeals Office.9 Even though no section
6330 hearing was held, petitioners obtained exactly what the
section 6330 hearing is designed to accomplish, a payment
alternative in the form of an installment agreement.
Because petitioners withdrew their request for a section
6330 hearing, respondent did not (and was not required to)
conduct a hearing, to be followed by a notice of determination.
See sec. 301.6330-1(f), Proced. & Admin. Regs. Petitioners’
withdrawing the request for a section 6330 hearing has the same
9See Aguirre v. Commissioner, 117 T.C. 324 (2001), where we
granted summary judgment against taxpayers who signed Form 4549,
Income Tax Examination Changes, in which they waived the right to
contest their tax liability in this Court and consented to the
immediate assessment and collection of tax.
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Last modified: November 10, 2007