promoter penalties and collection due process

Well, in a major shift on one of my promoter penalty cases, IRS National Office, which had issued a formal opinion to the contrary, in the midst of litigation reversed itself and allowed the alleged promoter to challenge the merits of the promoter penalties in CDP litigation, without the prior payment of a percentage of the tax normally required to challenge promoter penalties in a refund posture.  Which means, in appropriate circumstances, the CDP process offers a useful back-door to litigating promoter penalty cases.