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to the last known address. Mr. Davis questioned the
23C assessment and a copy of the Certificate of
Official Record Form 4340 was provided to validate the
assessment per Stettler, 98-1 USTC 50,136 (10th Cir)
and Cassity, 98-1 USTC 50,463 (9th Cir). Manual
requirements were met.
No financial information was provided and therefor no
alternative collection arrangements could be
considered. Mr. Davis’s issues as to the validity of
the assessment were addressed however he provided no
evidence to support his position. The filing of the
notice of federal tax lien was filed prior to the
implementation of the collection due process appeal
program and therefor is not covered.
Appeals believes that since no requested financial
information nor evidence to dispute the liability were
provided, we must assume that the determination
balances the need for efficient collection of taxes
with the concern as to the intrusiveness of the action.
Petitioner timely filed a petition with this Court for
review of the Appeals determination, pursuant to section
6330(d).3
Where the validity of the underlying tax liability is
properly at issue, the Court will review the matter de novo.
Section 6330(c)(2)(B) provides:
SEC. 6330(c). Matters Considered at Hearing.--
* * * * * * *
(B) Underlying liability.-– The person may
also raise at the hearing challenges to the
existence or amount of the underlying tax
liability for any tax period if the person did not
receive any statutory notice of deficiency for
such tax liability or did not otherwise have an
3Sec. 6330(d) allows a petition to be filed within 30 days
of an Appeals determination.
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Last modified: May 25, 2011