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Appeals hearing that sec. 6330, I.R.C., envisions
because P was not given the opportunity to subpoena
witnesses or to examine and cross-examine witnesses;
and (3) the notice of determination was not signed
under penalties of perjury in accordance with the
requirements of sec. 6065, I.R.C.
Held: In the absence of any showing of
irregularity in the assessments, the Appeals officer’s
reliance on Form 4340 to verify the proper assessment
of tax is sufficient for the purposes of complying with
sec. 6330(c)(1), I.R.C.
Held, further, the right to a hearing before the
IRS Office of Appeals provided by sec. 6330(b), I.R.C.,
does not include the right to subpoena and examine
witnesses.
Held, further, sec. 6065, I.R.C., which generally
requires that returns and other documents required by
the I.R.C. be verified under penalties of perjury, does
not apply to a determination letter issued by Appeals
pursuant to sec. 6330, I.R.C.
Thomas W. Roberts, for petitioner.
J. Michael Melvin and Robert A. Varra, for respondent.
OPINION
RUWE, Judge: This case is based on a petition filed under
section 6330(d).1 Respondent has moved for judgment on the
1Unless otherwise indicated, section references are to the
Internal Revenue Code. Petitioner concedes that he is not
entitled to relief under sec. 6320, as originally claimed in the
petition.
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