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The requirement of a verification is set forth in section
6330(c)(1) and has been the subject of recent Tax Court opinions.
In Davis v. Commissioner, 115 T.C. 35 (2000), and in Lunsford v.
Commissioner, 117 T.C. 183 (2001), we held that reliance by an
Appeals officer on Form 4340 to verify the assessments was not an
abuse of discretion. In Nestor v. Commissioner, 118 T.C. 162
(2002), we held that, where respondent provides the taxpayer with
Forms 4340 after the hearing and before trial, and the taxpayer
does not show any irregularity in the assessment procedure and is
not, therefore, prejudiced, the failure to provide the forms at
the hearing did not invalidate the determination to proceed with
the collection. We also held that reliance on transcripts other
than Forms 4340 during the hearing, even where copies were not
provided to the taxpayer, was not an abuse of discretion. See
Duffield v. Commissioner, T.C. Memo. 2002-53; Kuglin v.
Commissioner, T.C. Memo. 2002-51.
We conclude that respondent’s determination was not an abuse
of discretion.
Decision will be entered
for respondent.
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Last modified: May 25, 2011