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On November 3, 1999, a notice of determination was sent to
petitioners by the IRS Appeals Office which sustained the
proposed levy. The notice of determination included findings
that: (1) All procedural, administrative, and statutory
requirements were met; (2) the Form 4340 satisfied the
requirements of section 6203;4 (3) petitioners failed to present
any collection alternatives; and (4) the proposed levy was
justified. On December 2, 1999, petitioners filed a timely
petition to the Tax Court.
Neither petitioners nor respondent has moved or argued that
we lack jurisdiction in this case. However, questions regarding
jurisdiction were raised by the trial judge at the time the case
was called for trial. The specific jurisdictional question
concerned whether petitioners were offered an opportunity for a
hearing with an IRS Appeals officer. The trial judge’s inquiry
was based on our opinion in Meyer v. Commissioner, 115 T.C. 417,
422-423 (2000), which held that we lacked jurisdiction under
section 6330(d) if the taxpayer was not given an opportunity for
an Appeals hearing.
4Sec. 6203 requires the Secretary to record the liability of
the taxpayer and to furnish a copy of the record of assessment to
the taxpayer on request. Sec. 301.6203-1, Proced. & Admin.
Regs., provides that an assessment officer shall make the
assessment and sign the “summary record of assessment. The
summary record, through supporting records, shall provide
identification of the taxpayer, the character of the liability
assessed, the taxable period, if applicable, and the amount of
the assessment.”
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Last modified: May 25, 2011