Michael T. & Leone Carey - Page 10




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          for which Mr. Carey was the administrator.  The USPS had                    
          attempted to deliver the notices of deficiency to that address on           
          two separate business days, and Mr. Carey had received previous             
          correspondence that the Commissioner had mailed to him at that              
          address.3                                                                   
               Petitioners also argue that the proposed levy is invalid               
          because the Commissioner failed to give them at the hearing the             
          requested documents concerning the validity of the assessment.              
          We disagree that any such failure by the Commissioner invalidates           
          the proposed levy.  As we recently observed in Nestor v.                    
          Commissioner, 118 T.C. 162, 166 (2002):  “Section 6330(c)(1) does           
          not require the Appeals officer to give the taxpayer a copy of              
          the verification that the requirements of any applicable law or             
          administrative procedure have been met.”  Moreover, although                
          petitioners did not receive the Form 4340 at the hearing, they              
          did receive it contemporaneously with their trial in this Court             
          and have not established in this proceeding any irregularity in             
          the assessment procedure that would raise a question about the              

               3 Even if petitioners’ underlying tax liability for 1996 was           
          at issue, petitioners have failed to prove that respondent’s                
          determination of their income tax liability was in error.  In               
          addition, respondent has introduced enough evidence to support              
          his determination as to the accuracy-related penalty under sec.             
          6662(a), and petitioners have failed to disprove that                       
          determination.  See also Residential Mgmt. Servs. Trust v.                  
          Commissioner, T.C. Memo. 2001-297, wherein the Court held:                  
          (1) Income that petitioners reported and argued for 1995 was                
          attributable to Residential was assignable to them, and (2)                 
          petitioners were liable for an accuracy-related penalty.                    





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