Banister, Joe

[Dr. Caligari]

(3) who knows that such portion (if so used) would result in an understatement of the liability for tax of another person,

Banister's argument is that a CDP hearing only determines if a levy can take place, and thus cannot result in an understatement of liability. I'm not sure if that argument is a winner, but it's not nuts. (And it may, as you suggest, make a difference whether or not it is a post-Notice of Deficiency CDP Hearing, since liability isn't even discussed at a CDP Hearing if the taxpayer received an NOD.)