Opinion ID: 2783088
Heading Depth: 2
Heading Rank: 2

Heading: The Collection Due Process Hearing

Text: The Appeals Office conducted its CDP review between 2009 and 2011. The appeals officer assigned to Gyorgy’s case asked him to submit original tax returns and supporting documentation if he disagreed with the IRS’s calculation of his liabilities. To aid the task, she enclosed copies of the third-party information reported to the IRS and summaries of his income for each year. But Gyorgy—who was proceeding pro se—provided no returns or other information to challenge his liability. Nor did Gyorgy participate meaningfully in the CDP process. The appeals officer initially scheduled a telephone conference to discuss his objections, but he did not participate or timely request an alternative date. Instead, he sent a letter the day before the hearing insisting on meeting face-to-face. The appeals officer agreed to do so, but only if Gyorgy filed his overdue tax returns from 2001 through 2010 (his non-filing appears to have been habitual). He refused, so the Appeals Office based its review on the information in the administrative file. The Appeals Office issued a notice of determination sustaining the IRS’s lien notice on July 15, 2011. It concluded that the IRS “follow[ed] all legal and procedural requirements in the assessment and collection process.” In 6 No. 13-3363 particular, it found that the IRS properly issued Gyorgy’s deficiency notices to Octavia Street because that was the address on his most recently filed tax return, and because he had not “clearly and concisely notified the IRS of a change of address.” The Appeals Office also upheld the IRS’s determination of Gyorgy’s tax liabilities because, although he claimed he was not liable, he never actually challenged the agency‘s calculations. Gyorgy filed a timely petition in tax court on August 15, 2011, challenging the Appeals Office’s determination. See