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but the appeals officer did not verify that a 23C was
actually prepared pursuant to his duty under 26 CFR
�301.6320-T(e)(1)and the nonexistence of the properly
prepared and signed certificate of assessment pursuant
to 26 U.S.C. �6203 and 26 C.F.R. �301.6203-1 was placed
in issue. * * *
In petitioner’s response in opposition to respondent’s
motion and at the hearing on the motion, petitioner made three
arguments for our consideration. First, petitioner alleges that
the Appeals officer who conducted the hearing failed to properly
verify that the Internal Revenue Service (IRS) met the
requirements of any applicable law or administrative procedure as
required by section 6330(c)(1). Specifically, petitioner alleges
that the Appeals officer improperly relied on Form 4340 to verify
the proper assessments of the taxes in issue (verification
issue). Secondly, petitioner argues that he was not afforded the
type of due process hearing that section 6330 envisions.
Petitioner argues that any meaningful hearing requires that he be
able to subpoena witnesses and documents (meaningful hearing
argument). Finally, petitioner alleges that the notice of
determination was not signed in accordance with the requirements
of section 6065 (section 6065 issue).
Verification Issue
Petitioner alleges that the Appeals officer who conducted
the hearing failed to properly verify that the IRS met the
requirements of any applicable law or administrative procedure as
required by section 6330(c)(1). Specifically, petitioner argues
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Last modified: May 25, 2011