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(e) Matters considered at CDP hearing
(1) In general. Appeals has the
authority to determine the validity,
sufficiency, and timeliness of any CDP Notice
given by the IRS and of any request for a CDP
hearing that is made by a taxpayer. Prior to
issuance of a determination, the hearing
officer is required to obtain verification
from the IRS office collecting the tax that
the requirements of any applicable law or
administrative procedure have been met. * * *
We have previously held that an Appeals officer may rely on
either a Form 4340 or a computer printout of the transcript of
account for the taxpayer to verify the taxpayer’s liability and
that a valid assessment has been made. See Davis v.
Commissioner, 115 T.C. 35 (2000); Kuglin v. Commissioner, T.C.
Memo. 2002-51; Mann v. Commissioner, T.C. Memo. 2002-48; Wylie
v. Commissioner, T.C. Memo. 2001-65. The information contained
in a Form 4340 that is used to verify the validity of an
assessment is also contained in a computer transcript of account.
Accordingly, the Appeals officer’s reliance upon the computer
transcript as verification of petitioner’s liability satisfied
the requirements of section 6330(c)(1).
Moreover, when the Commissioner provides the taxpayer with
the Form 4340 (i.e., proof of assessment) after the hearing and
before the trial, and the taxpayer does not “show at trial any
irregularity in the assessment procedure that would raise a
question about the validity of the assessments,” the taxpayer is
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Last modified: May 25, 2011