Annie W. Nebres - Page 6
Legal Research Home >
US Tax Court > 2003 > Annie W. Nebres - Page 6
- 6 -
authority from the Secretary to the person (other than the
Secretary) who signed the verification required under section
6330(c)(1). Nestor v. Commissioner, 118 T.C. 162, 166-167
(2002). Similarly, the Appeals officer is not required to give
the taxpayer a copy of the verification that the requirements of
any applicable law or administrative procedure have been met.
Id. at 166; sec. 6330(c)(1). Section 301.6330-1(e)(1), Proced. &
Admin. Regs., requires that the Appeals officer obtain
verification before issuing the determination, not that he or she
provide it to the taxpayer. In any event, before the trial in
this case, respondent’s counsel gave petitioner a copy of the
Form 4340 relating to petitioner’s 1996 tax year. The Form 4340
that respondent gave petitioner before trial showed that the
amounts at issue were properly assessed, and petitioner did not
show at trial any irregularity in the assessment procedure that
would raise a question about the validity of the assessments.
There is no requirement that the notice of intent to levy or the
Appeals officer identify the Code sections which establish the
taxpayer’s liability for tax, additions to tax, or penalties.
Nestor v. Commissioner, supra at 167.
Finally, we reject petitioner’s contention that respondent
did not issue the notice and demand required by section 6303(a).
Respondent sent to petitioner a notice of balance due on May 29,
2000, the same day on which respondent assessed petitioner’s tax
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011