- 3 -
representing amounts assessed, identified by respondent’s
transaction codes; and petitioners’ adjusted gross and taxable
income.
On March 16, 2000, respondent issued a Notice of
Determination Concerning Collection Action(s) Under Section 6320
and/or 6330 (determination), sustaining the proposed collection
action. In making the determination, respondent relied on the
transcripts to verify the assessments. Respondent, prior to
making his determination, did not give petitioners copies of
these transcripts or Forms 4340, Certificates of Assessments,
Payments, and Other Specified Matters (Forms 4340). On December
22, 2000, respondent’s counsel provided petitioners with a copy
of the transcripts. At trial, on January 8, 2001, respondent
provided petitioner, and introduced into the record, Forms 4340.
Respondent also requested that the Court impose a section
6673(a)(1) penalty.
Discussion
Section 6330(b)(1) provides that if a taxpayer requests a
hearing, “such hearing shall be held by the Internal Revenue
Service Office of Appeals.” Section 6330(c)(1) states: “The
appeals officer shall at the hearing obtain verification from the
Secretary that the requirements of any applicable law or
administrative procedure have been met.” Section 6330(c)(2)(B)
allows challenges to the existence or amount of the underlying
Page: Previous 1 2 3 4 5 Next
Last modified: May 25, 2011