Petitioner does not dispute that face-to-face hearings are "not required" but states that he was qualified for a face-to-face hearing by raising relevant issues. If Petitioner asks for a face-to-face hearing one must be granted on non-frivolous issues.

"At a meeting with the Department of Justice, Appeals, and Chief Counsel, it was decided that Appeals would strive to grant, at a minimum, face-to-face conferences to all requesting taxpayers. Conferences by other means, such as by telephone or correspondence, are also acceptable provided the taxpayer has consented to this procedure, has been offered the opportunity for a face-to-face conference, and the basis for this type of conference is documented in the file."

(MEMORANDUM FOR ASSOCIATE AREA COUNSEL, SB/SE LAS VEGAS OFFICE, number 200123060, dated: March 23, 2001, release date 6/8/2001 Subject: CDP Procedures—Hearings by mail)