- 11 - petitioners’ claim is that the Appeals officer has incorrectly relied on Form 4340 for purposes of verifying the assessments and that the Appeals officer has improperly refused to afford petitioners certain alleged procedural rights with which to challenge the Form 4340. We have already decided those issues contrary to the position taken by petitioners. Davis v. Commissioner, supra. The only relief petitioners are seeking is a remand to Appeals to consider matters which we have previously ruled on. The prayer for relief contained in the petition states: WHEREFORE, Petitioner prays that this case be remanded to the Appeals Office with the following instructions: a) Perform a complete verification as required by 26 C.F.R. �301.6320-T(e)(1), b) Furnish existence thereof to Petitioner including the documents requested in the due process hearing request and c) Hold a meaningful due process hearing as required by law allowing Petitioner to examine all records used by Respondent and to cross examine those persons who created or otherwise relied upon those records to create the alleged assessment that begun the collection action, so that Petitioner can be afforded due process of law prior to any taking. We do not believe that it is either necessary or productive to remand this case to IRS Appeals to consider petitioners’ arguments. Thus, we shall decide this case by following our opinion in Davis v. Commissioner, supra.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011