Per Curiam
Williams underpaid income tax from 1995 to 2002. Second Circuit affirmed tax court’s ruling upholding a proposed tax lien. By 2010 only liability for 2000, 2001, and 2002 was at issue. Williams sought a collection due process (CDP) hearing over the IRS’ October 2010 notice of intent to levy $60,603. He did not provide documents requested by IRS Office of Appeals settlement officer Conley, who informed Williams that an in-person hearing was impossible unless he completed a Collection Information Statement, verified his income and expenses, and submitted outstanding tax returns. Second Circuit adopted the standard of review expressed in the legislative history to the IRS Restructuring and Reform Act of 1998. It rejected, as meritless, Williams’ argument that Conley abused his discretion by issuing the determination on the proposed levy absent an in-person CDP hearing. The IRS was justified in denying such a hearing. Williams never submitted the 2009 tax return or other documents sought by Conley. Citing Treasury Regulation §301.6330-1(d)(2) and Klingenberg v. Comm’r, the circuit found that as Williams did not comply with the document request, Conley acted within his discretion to deny an in-person CDP hearing.
