- 4 -
“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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