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a) The appeals officer took the position that the
assessment is valid without verifying that there
was in fact an assessment.
b) The appeals officer stated that the courts
have ruled that a certified transcript “contains
all the documentation to which taxpayers are
entitled under 26 U.S.C. �6203" without meeting
his duty under 26 CFR �301.6320-T(e)(1) to verify
the existence of the underlying documents.
c) Although the transcript listed an assessment
date, 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.
d) Without the assessment officer being
identified from the assessment certificate neither
Petitioner nor the appeals officer can inquire of
the assessment officer for verification that he
performed his proper function in determining that
all conditions precedent, (procedural,
administrative and statutory) to the assessment
were performed.
Petitioners’ trial memorandum, which was filed on the day this
case was called for trial, stated the issue as follows:
ISSUES:
Whether the hearing officer met the requirements of
�6330 by making a determination without requiring the
Service to furnish, as timely requested by Petitioner,
the assessment document meeting the requirements of 26
CFR 301.6203-1, signed by an assessment officer and
certified under oath by the records clerk or other
authorized official.
Petitioners included a “Synopsis of Legal Authorities” in their
trial memorandum. This synopsis similarly discussed only the
issue of the existence of an assessment and its verification with
a Form 4340.
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Last modified: May 25, 2011