T.C. M em o . 2 0 1 7 -2 2 4

UNITED STATES TAX COURT

PAUL B. M UIR, Pet i t i o n er v . COM M ISSIONER OF INTERNAL REVENUE, Res po n d en t

Do ck etNo . 1 3 6 34 -1 6 L. Fi l edNo vem b er 1 6 , 2 01 7
.

Pau l B. M u i r, p ro s e. Dav i dBau d i l i o M o ra an dPau l Co o p erm an Fei nberg , fo r res p o n den t
.

M EM ORANDUM OPINION KERRIGAN, J u dg e: Th e p et it i o n i n th i s cas e was fi l edi n res po n s e t o a No t ice o f Det erm i n at i o n Co n cern i ng Co l l ect i o n s Act i o n(s ) u n d er Sect i o n 6 3 2 0
an d/o r 6 3 3 0 (n o t i ce o f d et erm in at i o n ) d at edM ay 1 1 , 2 0 1 6 . Th e n o ti ce o f d et erm i n at i o n s us t ai n eda p ro p o s edl ev y reg ard i n g p et i t i o n er’ s u np ai di n co m e t ax l i ab i l i ty fo r t ax y ear 2 0 1 0.- 2
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[* 2 ] Th e i s s u e fo r co ns i d erat io n i s wh et her res p on d en t ’ s d et erm i n at i o n t o p ro ceed w i th th e co l l ect io n act i o n reg ard i ng p et i ti o ner’ s u np ai d i n co m e t ax l i ab i l i ty fo r t ax y ear 2 0 1 0 was p ro p er. Un l es s o th erwi s e i n d i cat ed , al l s ect i o n referen ces are t o th e In t ern al Rev en u e Co d e, as am en d ed , i n effect at al l rel ev an t t i m es , an dal l Ru l e referen ces are t o th e Tax Co u rt Ru l es o f Pract i ce an d Pro cedure. Back gro u n d Th i s cas e was d eem eds ub m i t t edp u rs u an tt o Ru l e 1 22 . Th e s t i p u l at edfact s are i n co rp o rat edi n o ur fi n d i n g s b y th is referen ce. Pet i t io n er res i d edi n Tex as wh en h e t i m el y

fi ledh is p et i t i o n . Befo re fi l i n g h i s p et i t i o n , an du n t i l J an u ary 2 0 1 6 , p et i t i o n er res i d edi n Oh i o . Al l co rres p o n d en ce fro m res p o nd en t ’ s o ffi ce t o p et i t i o n er, i n cl u di n g co rres p o nd en ce aft er J an uary2 0 1 6, was m ai l edt o p et i t i o n er’ s Oh i o ad dres s. Pet i t i o ner d i dn o tfi l e a t ax retu rn fo r t ax y ear 2 0 1 0 . Pu rs u an tt o s ect i o n 6 0 2 0 (b ), th e In t ern al Rev en u e Serv i ce (IRS) p rep areda s ub s t i tu t e fo r retu rn fo r t ax y ear 2 0 1 0 . OnM ay

1 4 , 2 01 3 , res p o n d en ti s s u edp et i t i o n er a n ot i ce o f d efi ci en cy fo r t ax y ear 2 0 1 0 . Pet i t io n er d i dn o tfi l e a p et i t i o n wi th th i s Co u rti n res p o n s e t o th e n o ti ce o f d efi ci en cy . Pet i t i o n er d i d n otd i s pu t e recei p t o f t h e n o t i ce o f- 3
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[* 3 ] d efi ci en cy . Th e t ax d et erm i n edi n th e n o t i ce o f d efi ci en cy an das so ci at ed p en al t i es an d i n teres twere as s es s edag ai n s t p et it io n er o n Feb ru ary 1 0 , 2 0 1 4
. OnAu gu s t3 , 2 0 1 5 , res p o n d en ts en t p et i t i o n er a No t i ce o f In t en tt o Lev y
an d No t i ce o f Yo u r Ri g h tt o a Heari n g , i n fo rm i ng h i m th atres p o n d en ti n t en d ed t o l ev y t o co l l ectthe u np ai dt ax l i ab i l i ty , i n t eres t , an d p en al t ies an dth ath e co u l d req u es ta h eari n g wi th th e IRS Ap p eal s Offi ce. OnSep t em

b er 4 , 2 01 5 , p et i t i on er t i m el y fi l eda Fo rm

1 2 1 5 3 , Requ es tfo r a Co l lect i on Du e Pro ces s o r Equ i v al en tHeari n g (CDP h eari n g req u es t). Th e CDP h eari n g req u es treco m

m en d edth at p et i t i o n er s ub m i ta Fo rm 4 3 3 -A, Co l l ect i o n In fo rm at i o n St at em en tfo r W ag e Earn ers an dSel f-Em p l o y edIn d i v i du al s , i f h e
wan ted t o d i s cu s s a co ll ect i o n al t ern at i v e. Pet i t i o n er d i dn o ts ub m ita Fo rm 4 3 3 -A. Inh i s CDP h eari n g req u es tp et i t i o n er s t at ed : I am d i s pu t i n g an d b el i ev e I d o n o to we t h es e al l eg ed t ax es o r p en al t i es as s o ci at edwi th th es e t ax es . I wo u l d al s o l i k e v eri fi cat i o n o f wh et h er o r n o t th e IRS p erfo rm edth e n eces s ary an dp ro per p ro cedu res th atare req u i redb y l aw. If atth e co n cl u si o n o f m y h eari n g , i t i s p ro v en th atth e t ax i s an am o u n t I o we, I wo u l dl i k e t o d i s cu s s al l co l l ect i o n al t ern at i v es av ai l ab l e t o m e. I am req u es ti n g a face t o face h eari n g atth e ap p eal s o ffi ce cl o s es tt o m e wh i ch I i n t en d t o reco rd
. OnOct o b er 1 5 , 2 01 5 , res p o nd en tm ai l edp et i t i o n er a l et t er ackn o wl ed g i n g th e recei pto f h i s req u es tfo r a CDP h eari n g . Th e l et t er s t at edth at p et it io n er’ s- 4
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[* 4 ] CDP h eari n g req u es t h ad b een p ro ces sedan dwas b ei ng fo rward edt o th e IRS Ap p eal s Offi ce. Th e l et t er al s o req u es t ed th atp et it i on er s ub m i t th e d el i n qu en t retu rn s fo r t h e t ax y ears 2 0 0 8 , 2 0 0 9 , 2 0 1 1 , 2 0 12 , 2 01 3 , an d2 0 14
. OnDecem

b er 2 3, 2 01 5 , an Ap p eal s o ffi cer m ai l ed p et i t io n er a l et t er
n o t i fy i n g h i m

th atth e Ap p eal s Offi ce h adrecei ved h i s CDP h eari n g req u es tt i m el y
an d th atth e CDP h eari n g was h i s o p p o rtu n i ty t o d i s cu ss h i s reas o n s fo r d i s ag reei n g wi th th e co l l ect i o n act i o n o r t o p ro p o se co ll ect i on al t ern at i v es . Th e l et t er fu rt h er i n fo rm edp et i t i o n er t hati f h e d i dn o tp art i ci p at e i n a co n feren ce o r
res p o n d t o th e l et ter, t h e Ap p eal s Offi ce wo ul d i s su e a d et erm i n at io n b as edo n h i s CDP h eari n g req u es t , an y i n fo rm at i o n p rev i o u s l y

p ro v i d edt o th e Ap p eal s Offi ce,
an d an y i n fo rm at i o n th e o ffi ce h ado n fi l e reg ard i n g h i s ap p li cab l e t ax p eri o d
. Pet i t io n er d i dn o tres p o ndt o th e l et t er. OnFeb ru ary 1 2 , 2 0 1 6, the Ap p eal s o ffi cer s en tp et i t i o n er an ad d i t i o n al l et t er reg ard in g h i s CDP h eari ng req u es t, as k i n g h i m t o s ub m i t th e fo ll o wi n g d o cu m en t s : (1 ) a co rrectFo rm 1 0 4 0 , U.S. In d i v i du al In co m e Tax Retu rn , fo r t h e t ax y ear 2 0 1 0 ; (2 ) a Fo rm 4 3 3-A an dan y

s up p o rt i n g d o cu m en t s ; an d (3 ) al l
o u t s t an d i n g d el i n qu en tretu rn s fo r t ax y ears 2 0 0 8 , 2 00 9 , 2 0 1 1, 2 0 12 , 2 0 1 3 , an d 2 0 1 4 . Th e l et ter s eta d ead l i ne o f M arch 9 , 2 0 1 6 , fo r recei p to f t h e d o cu m en t s an d i n fo rm edp et i t i o n er th atu n t i l th e req u es t edfi nan ci al d o cu m en t at i o n h adb een- 5
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[* 5 ] recei v ed , h i s req u es tfo r a face-t o -face m eet in g was p rem atu re. Th e l et t er rei t erat edth atp et i t io n er h adrecei v eda n o t i ce o f d efi ci en cy fo r t ax y ear 2 01 0 an d h ad n o tfi l eda p et i ti o n wi th th i s Co u rt . Pet i t i o n er d i d n o t res p on dt o th e l et t er o r p ro v id e an y

o f t he req u es t edt ax retu rn s o r fi n an ci al i n fo rm at io n . Th e Ap p eal s o ffi cer rev i ewedth e acco u n ttran scri p ts fo r t ax y ear 2 0 1 0 as wel l as th e t ran s cri pt s fo r t ax y ears 2 0 0 8 -0 9 an d2 0 1 1-1 4 . He co n cl u d edth e req u i rem en t s o f ap p l icab l e l aw an dad m i n i st rat i v e p ro cedu re h adb een m etan d th atan as s es s m en th adb een p ro p erl y m ad e fo r t ax y ear 2 0 10 . OnM ay 1 1 , 2 0 1 6 , th e Ap p eal s o ffi cer m ai l edth e n o t i ce o f d et erm i n at i o n s u s t ai n i n g th e p ro p o s ed
co l l ect i o n act i on t o p et i ti o n er’ s Oh i o ad dres s. Th e n o t i ce o f d et erm in at i o n s t at ed th atth e co ll ect i o n act i o n was s u s t ai n edb ecau se p et i t io n er h adfai l edt o rai s e an y
s p eci fi c rel ev an ti s su e o r s ub m i ta v i ab l e co l l ect io n al t ern at i v e. Pet i t i on er’ s p et i t i o n d i s p u t ed th e n ot i ce o f d et erm i nat i o n o n th e fo l l o wi ng g ro un d s : (1 ) res po n den td i d n o t p ro p erl y v eri fy th atth e IRS fo l lo wedth e p ro p er
as s es s m en tp ro cedu re; (2 ) p et i t i o n er was n o tal lo wedt o ch al len g e t he u n d erl y i ng l i ab i l i ty ; (3 ) p et i t i o ner was d en i eda face-t o -face h eari n g ata co n v en i en tl ocat i o n ;
an d (4 ) res po n d en t d i dn o tco n s i d er t h e i ss u es th ath e rai s ed
.- 6
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[* 6 ] Di s cu s s i on Sect io n 6 3 3 0 req u i res th e Secret ary t o fu rn i s h a p ers o n n o t i ce an d
o p p o rtu ni ty

fo r a h eari n g b efo re an i m p art i al o ffi ce o r em

p l oy ee o f Ap p eal s b efo re l ev y i n g o n th e p ers o n ’ s p ro p erty . Atth e h eari n g , th e p ers o n m ay rai s e an y rel ev an t i s s u e rel at in g t o th e u np ai d t ax o r th e p ro p o s edl ev y , i n cl u d i ng s p ou s al d efen s es , ch al len g es t o th e ap p ro p ri at en es s o f t h e co l l ect i o n act i o n , an d o ffers o f
co l l ect i o n al t ern at i v es . Sec. 6 3 3 0 (c)(2 ). Th e p ers o n m ay ch al l en g e t h e ex i s t en ce
o r t h e am o u nto f the u nd erl y i n g t ax l i ab i l i ty fo r an y p eri o do nl y

i f t h e p ers o n d i d
n o trecei v e a n o t i ce o f d efi ci en cy o r d i dn oto th erwi s e h av e an o p p o rtu n it y t o d i s p u t e t h e l i ab i li ty . Sec. 6 3 3 0 (c)(2 )(B); Seg o v . Co m m i s s i o n er, 1 1 4 T.C. 6 0 4 , 6 0 9 (2 00 0 ). Fo l l owi n g a h eari n g , th e Ap p eal s o ffi cer m u s td et erm in e wh et h er p ro ceed in g wi th th e p ro p o s edl ev y act i o n i s ap p ro p ri at e. In m ak in g th at d et erm i n at i o n , th e Ap p eal s o ffi cer i s req u ired t o t ak e i n t o co ns i d erat i o n : (1 ) wh et h er t h e req ui rem en t s o f an y ap p li cab l e l aw o r adm i n i s trat iv e p ro cedu re h av e b een m et ; (2 ) an y

i s s u es ap p ro p ri at el y

rai sedb y the t ax p ay er; an d (3 ) wh et h er t h e p ro po s edco l lect i o n act i o n b al an ces th e n eedfo r t h e effi ci en t
co l l ect i o n o f t ax es wi th th e l eg i t i m at e co n cern o f t h e t ax p ay er th atan y co l l ect i o n act i on b e n o m o re i n tru s i v e t h an n eces s ary . Sec. 6 3 3 0 (c)(3 ); s ee al s o Lu n s fo rd v .- 7
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[* 7 ] Co m m i s s i o n er, 1 1 7 T.C. 1 8 3 , 1 8 4 (2 0 0 1). W e n o t e t h atth e Ap peal s o ffi cer p ro p erl y b as edh i s d et erm i n at i o n o n th e fact o rs s p eci fi edb y s ect i o n 6 3 3 0 (c)(3 ). I. St an dardo f Rev i ew On ce Ap p eal s i s s u es a n o t i ce o f d et erm i n at io n , th e p ers o n m ay s eekrev i ew i n thi s Co u rt . Sec. 6 3 3 0 (d )(1 ). Pet i t i o n er rai s edthe i s s u e o f h i s u n d erl y i n g t ax l i ab i l i ty on h is Fo rm

1 2 1 5 3 , h is p et i t i o n , an dh i s am en d edp et i t i o n . Pet i ti o n er d i d
n o tfi l e a t ax return fo r t ax y ear 2 0 1 0 . A n ot i ce o f d efi ci en cy was i s s uedan d recei v ed . Pet i t i on er d i dn o tp et i t i o n th i s Co u rt . Pet i t i o n er d i d n o td i s p u te t h ath e h ad recei v eda n o t i ce o f d efi ci en cy . Co ns equ en t l y , p et i t i o n er’ s u n d erl y in g t ax l i ab i l i ty is n o tp ro perl y

b efo re t h e Co u rt . See Go za v . Co m m i s s i on er, 1 1 4 T.C. 1 7 6 (2 00 0 ). Wh ere t h e v al id i ty

o f t h e u n d erl y i n g t ax l i ab i l i ty i s n o t p ro p erl y ati s s u e, we
rev i ew t h e d et erm i n at i o n fo r ab u s e o f d i s cret io n . Seg o v . Co m m i s s i o n er, 1 1 4 T.C. at6 1 0 ; Go za v . Co m

m i s si o ner, 1 1 4 T.C. at 1 8 2 . Anab us e o f d i s cret i o n o ccu rs i f Ap p eal s ex erci s es i t s d i scret i o n “ arb i trari ly , cap ri ci ou s l y , o r wi th o u ts o un db as i s i n fact or l aw.” W o o dral v . Co m m i s s i o n er, 1 12 T.C. 1 9 , 2 3 (1 9 9 9 ). Th e Co u rt d o es no tco n du ctan i n d ep en d en t rev i ew an d s ub s t i tu t e i t s ju d g m en tfo r t h ato f t h e Ap p eal s o ffi cer. M u rp h y v . Co m m i s s i o n er, 1 2 5 T.C. 3 0 1 , 3 2 0 (2 0 0 5 ), aff’ d , 4 6 9 F.3 d2 7 (1 s t Ci r. 2 0 0 6 ). If t h e Ap p eal s o ffi cer fo l lo ws al l s t atut o ry an d- 8
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[* 8 ] ad m i n i s trat iv e g u id el i n es an dp ro v i d es a reas o n ed , b al an cedd eci s i on , th e Co u rtwi ll n o trewei g h th e eq u i t i es . Li n kv . Co m m is s i o n er, T.C. M em o . 2 0 1 3 -5 3 , at* 1 2
. II. Ab u se o f Di s cret i on Pet i t i o ner co n ten d s th atres p o n d en t ’ s d et erm i n at i o n co n s ti tut es an ab u s e o f d i s cret i o n . Pet i t i o n er arg ues th ati twas an ab u s e o f d i s cret i o n fo r th e Ap p eal s
o ffi cer t o d en y h i m

a face-t o -face CDP h eari n g . Res p o nd en t co n t en d s th atth e Ap p eal s o ffi cer d i dn o tab u s e h i s d i s cret i o n b ecau s e p et i t i o ner d i dn o t p ro v i d e req u es t edfi n an ci al i n fo rm at i o n , i n cl u d i n g a p ro p o sedretu rn fo r t ax y ear 2 0 1 0 , d el i n qu en tretu rn s fo r 2 0 0 8 , 2 00 9 , 2 0 1 1 , 2 0 1 2 , 2 0 1 3, an d 2 01 4 , o r a co m p let ed Fo rm 4 3 3 -A. W e h av e p rev i ou s l y

h el dth atan Ap p eal s o ffi cer d o es n o tn eces s ari ly ab us e h i s o r h er d i scret i o n b y

refu s i n g t o o ffer a face-t o -face CDP h eari n g . LaFo rg e v . Co m m i s s i o n er, T.C. M em o . 2 0 1 3 -1 8 3 , at* 1 1 (n ot i n g th ata face-t o -face h eari n g i s
n o treq u i redu n d er s ect i on 6 3 3 0 ; n ot i n g fu rt h er t h at an Ap p eal s o ffi cer’ s d en i al o f a face-t o -face h eari n g d o es n o tco n s ti tu t e an ab u s e o f d i s cret i o n wh enthe t ax p ay er fai l s t o p ro v i d e req u es t edfi n an ci al i n fo rm at i o n ). If n o face-t o-face h eari n g , t el ep h o n e co n feren ce, o r an y o ther o ral
co m m u n icat io n t ak es p l ace, rev i ew o f t h e d ocu m en t s i n t h e cas e fi l e wi l l- 9
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[* 9 ] co n st i tu t e t he CDP h eari n g fo r t h e p u rp o s es o f s ect i on 6 3 3 0(b ). Sec. 3 0 1 .6 3 3 0 -1 (d )(2 ), Q&A-D7 , Pro ced . & Ad m i n . Reg s . Pet it i on er d i d n otp ro v i d e
an y o f t h e req u es t edt ax retu rn s o r fi n an ci al i n fo rm at io n o r co n tactth e Ap p eal s
o ffi cer. Becau s e o f p et i t i o n er’ s fai l u re t o p ro v i de t h e req u es tedi n fo rm at io n , th e Ap p eal s o ffi cer, as p et i t i o n er was fo rewarn edi n res p o n d en t ’ s Decem b er 2 0 1 5 l et t er, co n du ct edp et it i o n er’ s CDP h eari n g b y rev i ew o f res p o n d en t ’ s ad m i n is trat i v e fi l es . Pet i t i o ner co n ten d s th ati twas an ab u s e o f d i s cret i o n fo r th e Ap p eal s o ffi ce t o fai l t o n o t e h i s ch an g e o f ad dres s . He arg u es th ath e d i dn otrecei v e
res p o n d en t’ s Feb ru ary

2 01 6 l et t er b ecau se i twas m ai l edt o h i s p rev i o u s ad dres s i n Oh i o. Th ere i s n o i n di cat i o n i n th e reco rdth at p et i t i o n er was n o trecei v i n g
co rres p o n d en ce ath is Oh i o ad dres s . Pet i t i o n er recei vedth e n o t i ce o f d et erm i n at i o n ath i s Oh i o ad dres s an dt i m el y fi ledh i s p et i t i o n . In M ay 2 0 16 p et i t i o n er s t i l l h adacces s t o m ai l recei v edath i s Oh i o ad dres s. It is th e t ax pay er’ s res p o n s i b i l i ty t o p ro v id e t h e IRS cl ear an d co nci s e
n o t i fi cat i o n o f an y

ch an ge o f ad dres s. See s ec. 3 0 1 .6 2 12 -2 (a), (b )(2 ), Pro ced . & Ad m i n . Reg s.; s ee al s o W ard v . Co m m i s si o n er, 9 0 7 F.2 d5 1 7 (5 th Ci r. 1 9 9 0 ),
rev ’ g 9 2 T.C. 9 4 9 (1 9 8 9 ); Tadro s v . Co m m i s s io n er, 7 6 3 F.2 d8 9 (2 dCi r. 1 9 8 5 ). Th e t ax p ay er m ay

s ub m i t a ch an g e o f ad dres s b y i n d i cat i n g a n ew ad dres s o n h is- 1 0 -

[* 1 0 ] n ex treturn , b y fi l i n g a wri t t en o r el ect ro n i c ch an g e o f ad dres s wi th th e IRS
o r b y p ro v i d i n g an upd at edad dres s t o th e U.S. Po s t al Serv i ce fo r i n cl us i o n i n i t s
n at i o n al ch an g e o f ad dres s d at ab as e. Sec. 3 0 1 .6 2 1 2 -2 (a), Pro ced
. & Ad m i n . Reg s . A t ax pay er’ s n o t i fi cat i o n reg ard i n g ch an ge o f ad dres s wi l l b e co ns i d eredp ro p erl y p ro ces s ed4 5 d ay s aft er t h e s ub m i s s i o n o f a wri t ten o r el ect ro n i c ch an g e o f ad dres s t o the IRS o r t h e U.S. Po st al Serv i ce. Rev . Pro c. 2 0 1 0 -1 6 , 2 0 1 0 -1 9 I.R.B. 6 6 4
. Pet i t i o ner d i dn o td i s p ut e recei p to f res p on d en t ’ s Decem b er 2 0 15 l et t er. Hi s ch an ge o f ad dres s d o es n o t n eg at e h i s fai l u re t o res p o n do r p ro v id e an y o f t h e req u es t edfi n an ci al i n fo rm at i o n . Th e Decem ber 2 0 1 5 l et ter co n t ai nedth e n am e, ad dres s , an dp ho n e n u m

b er o f t h e Ap peal s o ffi cer as si g n edt o p et i t i o ner’ s CDP h eari n g req u es t . Th e l et t er al s o i nfo rm edp et i t i o n er t h ati f h e fai l edt o p art i ci p at e i n a co n feren ce o r res p o ndan ds ub m i t th e requ es t edi n fo rm at i o n an dd ocu m en ts , th e d et erm i n at i o n co n cern i ng th e p ro p o s edl ev y wo u l d b e b as eds o l el y

o n i n fo rm at i o n al read y

i n th e Ap p eal s Offi ce’ s p o s s es s io n . Pet it i on er m ad e n o at t em p tatco n tact , n o r d i dh e res p o n dt o th e l et t er. Th e Ap p eal s Offi ce’ s fai l u re t o n ot e t h e ch an g e o f ad dres s was n o tan ab u s e
o f d i s cret i o n . Pet i t i o n er was wel l ad v i s edo f h i s res p o n s i b il i ty t o co nt actan d p ro v id e t h e req u es t edi n fo rm at i o n t o h is as s i g n edAp peal s o ffi cer. A t ax p ay er i s
ex p ect edt o p ro v i d e al l rel ev an ti n fo rm at i o n t o th e Ap p eal s Offi ce, i ncl u d in g- 1 1 -

[* 1 1 ] fi n an ci al s t at em en t s . See s ec. 3 0 1 .6 3 3 0 -1 (e)(1 ), Pro ced . & Ad m i n . Reg s . Pet i t io n er m ad e n o co n t actwi th th e Ap p eal s o ffi cer o r res p o n d en t , an d atn o t i m e d i dh e p ro v i d e an y o f t h e req u es t edfi n an ci al i n fo rm at i o n . Pet i t i o ner h as n ots h o wnan i rreg u l ari ty i n res p o n d en t’ s as s es sm en t p ro cedure. See Nes t o r v . Co m m i s s i o n er, 1 18 T.C. 1 6 2, 1 6 6 -1 6 7 (2 0 0 2 ) (p l aci n g th e b u rd en o n th e t ax p ay er t o p ro v e ani rreg u l ari ty ex i s t ed i n the as s es s m en t p ro cedure). Pet it i o n er l i k ewi s e h as fai l edt o s h o w th atth e Ap p eal s o ffi cer d i dn o t p ro p erl y d et erm i n e t h atth e req u i rem en t s o f an y ap pl i cab l e l aw o r ad m in i s trat i v e p ro cedure h ad b een m et . W e co n cl ud e t h at p et it i on er was p ro v id eda CDP h eari n g wh i ch co m

p l iedwi th al l ap p l i cab l e req ui rem en t s an dthe Ap p eal s o ffi cer d i dn o t ab u se h i s d i s cret i o n i n s u st ai n in g th e p ro p o s edl ev y . An y co nt en t i o n we h av e n o tad dres s ed i s i rrel ev an t , m o o t , o r m eri t l es s . Res po n d en t ’ s det erm i n at i on t o p ro ceed wi th co l l ect i o n was n o tan ab u se o f d i s cret i o n . To refl ectthe fo reg o i n g , Deci s i o n wi ll b e en t ered fo r res p o n den t
.