Craig I. Smith and Mary Lou Smith - Page 14

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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          proposition that a withdrawn request for a section 6330 hearing             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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