- 15 - provided petitioner with a hearing in response to his disagreement with the collection action. II. Whether Respondent Failed To Adopt or Employ Uniform Rules or Procedures for the Hearing Pursuant to Sections 6320 and/or 6330; Whether the Administrative Procedures Act Applies to the Hearings; and Whether It Is Respondent’s Obligation To Record the Hearing Petitioner makes the vague argument that no uniform rules or procedures existed for the conduct of the administrative hearing and/or that he was not apprised of same. Respondent counters that there were available to petitioner, in addition to the above-referenced statutes, section 301.6320-1, et seq., Proced. & Admin. Regs., and section 301.6330-1, et seq., Proced. & Admin. Regs., which provide rules and procedures for the hearing and the related process. We agree with respondent and find petitioner’s contention to be without merit or substance. Petitioner also contends that the provisions of the Administrative Procedure Act, 5 U.S.C. sec. 551-557 (1994) should apply to the sec. 6320/6330 hearing. Respondent has stated in procedural regulations that a hearing under sections 6320 and 6330 is not under the formal hearing provisions of the Administrative Procedure Act. See sec. 301.6320-1(d)(2), Q&A-D6, Proced. & Admin. Regs.; sec. 301.6330-1(d)(2), Q&A-D6, Proced. & Admin. Regs. Petitioner complained that the hearing was not recorded by respondent, but petitioner did not seek, nor was hePage: Previous 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 NextLast modified: November 10, 2007