Section of Taxation Publications
  VOL. 54
NO. 4
Contents | TTL Home

 Note: The following is an excerpt from the introduction to the article as published in The Tax Lawyer. Author citations have been omitted for brevity. Tax Section members may read the article in its entirety in Adobe Acrobat format.

Determining the Meaning of a Meaningful Collection Due Process Hearing: Katz v.Commissioner

Pamela H. Kesner


In Katz v. Commissioner, the Tax Court held that a taxpayer had the opportunity for, and received, a meaningful Appeals hearing within sections 6320 and 6330 and that the Service had a valid right to collect tax previously assessed against the taxpayer. The court rejected the taxpayer’s contention that he was denied the opportunity for a Collection Due Process Appeals hearing, and the right to examine witnesses, because he gave no explanation why his one-hour commute to the hearing location was an undue burden on him or witnesses. The court held that a Collection Due Process hearing to contest the Service’s determination and lien through telephone conversations with an Appeals officer was an adequate hearing and that the Appeals officer did not abuse his discretion in upholding the interest imposed on the assessed tax.

Part I of this Note discusses the Code’s procedures for allowing taxpayers to be heard when threatened with collection actions, and states the facts of Katz v. Commissioner. Part II summarizes the Tax Court’s decision and reasoning. Part III examines the congressional intent of the enabling legislation, the Internal Revenue Service Restructuring and Reform Act of 1998 (“RRA”), and argues the Tax Court’s clarification of the standards falls short of the rights Congress intended to convey to taxpayers in Collection Due Process hearings.



Published by
Section of Taxation, American Bar Association
With the Assistance of
Georgetown University Law Center


If you are an ABA member, you can receive The Tax Lawyer and the Section NewsQuarterly, both quarterly publications, when you join the Section of Taxation. Anyone can subscribe to The Tax Lawyer by contacting the ABA Service Center.