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Section 6330 provides that, upon request and in the
circumstances described therein, a taxpayer has a right to a
“fair hearing”. Sec. 6330(b). A “fair hearing” requires, inter
alia, that the conducting officer receive verification from the
Secretary that the requirements of applicable law and
administrative procedure have been met. Sec. 6330(c). In
satisfying this requirement, the Secretary may use a Form 4340.
Lunsford v. Commissioner, 117 T.C. 183, 187-188 (2001).
One week before trial, respondent provided petitioner with a
transcript of petitioner’s account. A transcript of a taxpayer’s
account and a Form 4340 contain the same information, insofar as
pertinent here. A transcript contains transaction codes, whereas
a Form 4340 contains a conversion of the codes into descriptive
terms. At trial, petitioner exhibited his understanding of the
transaction codes. Accordingly, the transcript provided
petitioner with the same information as a Form 4340 and satisfies
the requirement that he be provided with a verification of his
account. See Nestor v. Commissioner, 118 T.C. 162 (2002); Kuglin
v. Commissioner, T.C. Memo. 2002-51.
B. The Right To Subpoena Documents and Witnesses, Etc.
Petitioner argues that section 6330, as written, does not
provide for a “fair hearing”. Petitioner argues that a “fair
hearing” must include the right to subpoena documents and
witnesses, confront witnesses, submit evidence, etc. We hold
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Last modified: May 25, 2011