Walther Guerrier, Jr. - Page 4




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               “Deficiency Notice” was actually sent to me.  Also,                    
               since Section 6330(c)(1) requires that “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,” I am                   
               requesting that the Appeals Officer have such verifica-                
               tion with him at the Appeals Conference.  However, if                  
               the verification called for by [section] 6330(c)(1) is                 
               signed by someone other than the Secretary himself,                    
               than [sic] - in line with the Supreme Court’s holding                  
               in Federal Crop Ins. Corp. v. Merril, 92 L.Ed. 11 - I                  
               am requesting that the Appeals officer also have a                     
               Delegation Order from the Secretary delegating to that                 
               person the authority to prepare such a “verification.”                 
               In response to petitioner’s request for Appeals Office                 
          hearing, on January 10, 2001, Appeals Officer Carol Berger                  
          (Appeals Officer), who at that time was with respondent’s Appeals           
          Office in New York City, sent a letter (Appeals Officer’s January           
          10, 2001 letter) to petitioner, in which she scheduled an Appeals           
          Office hearing on February 12, 2001.  In the Appeals Officer’s              
          January 10, 2001 letter, the Appeals Officer asked petitioner to            
          bring to the scheduled Appeals Office hearing a completed return            
          for each of the years 1994 and 1996, as well as any other docu-             
          ments pertaining to petitioner’s tax liability for each of those            
          years.  The Appeals Officer made that request to petitioner                 
          because any such returns and documents might have served as a               
          means of reducing or eliminating the amount of petitioner’s                 
          respective tax liabilities for 1994 and 1996 that respondent had            
          assessed against him.                                                       
               On February 12, 2001, petitioner attended an Appeals Office            
          hearing with the Appeals Officer with respect to the notice of              





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