- 5 -
were made and remained unpaid. The Appeals officer concluded the
letter stating: “If you wish to discuss other matters, such as
resolution of the liability please contact me by September 16,
1999. Otherwise, we will issue a determination”. Petitioners
made no response to this letter. No further proceedings or
exchange of correspondence occurred prior to the Appeals
officer’s determination.
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 concluded: (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.
We must decide whether petitioners are entitled to any
relief from the Appeals officer’s determination. Where the
underlying tax liability is properly at issue in the hearing, we
review that issue on a de novo basis. Goza v. Commissioner, 114
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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