In Brandt v. Commissioner, T.C. 2009-16 a Collection hearing was held, but yet Petitioner had not filed the applicable forms and was in fact granted an extension of 28 days beyond the date of the hearing to do so. The Settlement Officer not only wanted the paperwork in advance of the scheduling of the hearing, but was only giving Petitioner half that time (14 days) to provide him/her with such paperwork.