Joseph D. and Wanda S. Lunsford - Page 7




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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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