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Section 6330(c)(1) does not require the Commissioner to rely
on a particular document to satisfy the verification requirement
imposed therein. Roberts v. Commissioner, 118 T.C. 365, 371 n.10
(2002); Weishan v. Commissioner, T.C. Memo. 2002-88; Lindsey v.
Commissioner, T.C. Memo. 2002-87; Tolotti v. Commissioner, T.C.
Memo. 2002-86; Duffield v. Commissioner, T.C. Memo. 2002-53;
Kuglin v. Commissioner, T.C. Memo. 2002-51. In this regard, we
observe that a Form 4340 such as the one relied upon by the
Appeals officer in this case contains all the information
prescribed in section 301.6203-1, Proced. & Admin. Regs. See
Weishan v. Commissioner, supra; Lindsey v. Commissioner, supra;
Tolotti v. Commissioner, supra; Duffield v. Commissioner, supra;
Kuglin v. Commissioner, supra.
Petitioners have not alleged any irregularity in the
assessment procedure that would raise a question about the
validity of the assessments or the information contained in the
Form 4340. See Davis v. Commissioner, 115 T.C. 35, 41 (2000);
Mann v. Commissioner, T.C. Memo. 2002-48. Accordingly, we hold
that the Appeals officer satisfied the verification requirement
of section 6330(c)(1). See, e.g., Nicklaus v. Commissioner, 117
T.C. 117, 120-121 (2001).
Petitioners also contend that they never received a notice
and demand for payment for 1998. The requirement that the
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