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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.
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Last modified: May 25, 2011