Craig I. Smith and Mary Lou Smith - Page 15

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          effect as did the failure to timely request a section 6330                  
          hearing in Orum v. Commissioner, supra at 11.                               
              While admitting that their November 2004 payment was not                
         timely and that they failed to make estimated tax payments as                
         required by the installment agreement, petitioners contend that              
         respondent unjustifiably terminated the installment agreement.               
         Petitioners do not allege that the termination of the installment            
         agreement was the result of clerical error, misdirected mail, or             
         the like.  They do not dispute that they received the statutory              
         notices to which they were entitled, were afforded an equivalent             
         hearing in response to their second (untimely) request for a                 
         section 6330 hearing, and obtained immediate relief from the levy            
         on their bank account upon respondent’s receipt of their second              
         request for a section 6330 hearing.  Petitioners also do not                 
         dispute that at the time of the equivalent hearing in November of            
         2005, they were not in compliance with their obligations under               
         the installment agreement.                                                   
              Based on the aforesaid, we hold that petitioners were not               
         entitled to a section 6330 hearing, and respondent was not                   
         required to issue a notice of determination.  Respondent’s                   
         decision letter was not a determination for purposes of section              

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