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Appeals Officer Kelly verified that the assessments in
question were properly made. He was not required to give
petitioner a copy of the verification that the requirements of
any applicable law or administrative procedure have been met.
See Nestor v. Commissioner, 118 T.C. 162, 166 (2002).
Appeals Officer Kelly provided petitioner with Forms 4340
for 1996 and 1997. In this regard, see Lunsford v. Commissioner,
117 T.C. 183 (2001), and Davis v. Commissioner, 115 T.C. 35
(2000), wherein we held that a Form 4340 may be used to verify
that a valid assessment was made.
Petitioner implies that Revenue Officer Gear did not have
authority to file a notice of Federal tax lien with the Clerk of
the Circuit Court, Marion County, Florida. This assertion is not
valid. In this regard, see Everman v. Commissioner, T.C. Memo.
2003-137, wherein we noted that the Commissioner has authority to
file a notice of Federal tax lien and that authority has been
delegated to a host of IRS personnel, including various managers
responsible for collection matters and GS-9 and above revenue
officers pursuant to Delegation Order No. 196 (Rev. 4; Oct. 4,
2000).
Simply stated, during the section 6330 hearing petitioner
had an opportunity to raise all relevant issues relating to the
existence and/or amount of his unpaid tax liabilities for 1996
and 1997. He also had an opportunity to challenge the
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