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Form 4340 does not satisfy the verification requirement imposed
under section 6330(c)(1).
On October 5, 2001, the Appeals Office issued to
petitioners a Notice of Determination Concerning Collection
Action(s) Under Section 6320 and/or 6330 stating that respondent
would proceed with collection against petitioners for 1996.
Petitioners filed with the Court a Petition for Lien or Levy
Action Under Code Section 6320(c) or 6330(d) contesting
respondent’s notice of determination.2 Petitioners subsequently
filed an amended petition, and then a second amended petition
that included allegations pertaining to the lien notice filed
October 8, 1998, and the imposition of the frivolous return
penalty under section 6702. Petitioners’ primary contention
remains that the Appeals officer failed to obtain the
verification required under section 6330(c)(1).
Respondent filed a motion to dismiss for failure to state a
claim and to impose a penalty under section 6673. Petitioners
filed a response in opposition to respondent’s motion.
This matter was called for hearing at the Court’s motions
session held in Washington, D.C. Counsel for respondent
appeared at the hearing and presented argument in support of
respondent’s motion. No appearance was made by or on behalf of
2 At the time the petition was filed, petitioners resided
in Fairfield, Cal.
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Last modified: May 25, 2011