concurring: I concur with the result reached by the majority. In my concurring report in Lunsford v. Commissioner, 117 T.C. 159, 169 (2001), I have offered some comments concerning our authority to dictate to respondent the nature of the hearing required by section 6330(b). I incorporate those comments herein by this reference.
Whalen, Beghe, and Thornton, JJ., agree with this concurring opinion.