Gerald H. Klawonn - Page 6

                                        - 6 -                                         
          Restructuring and Reform Act of 1998 (RRA 1998), Pub. L. 105-206,           
          112 Stat. 771, which requires the IRS to include in--                       
               any first letter of proposed deficiency which allows                   
               the taxpayer an opportunity for administrative review                  
               in the Internal Revenue Service Office of Appeals an                   
               explanation of the entire process from examination                     
               through collection with respect to such proposed                       
               deficiency, including the assistance available to the                  
               taxpayer from the National Taxpayer Advocate at various                
               points in the process.                                                 
          Petitioner received Notices of Federal Tax Lien and timely                  
          requested and received a section 6320(b) hearing.  After he                 
          received respondent’s Notice of Determination, he timely filed a            
          petition for judicial review of respondent’s determination.  The            
          essence of RRA 1998 section 3504 is to provide the taxpayer with            
          notice of his or her rights throughout the appeals and collection           
          process.  Since petitioner knew of, and pursued, his right to               
          administrative and judicial review under section 6320, the                  
          failure of the IRS to provide this information did not prejudice            
          or harm petitioner in any way.                                              
               3.   Petitioner’s Request for Documents                                
               Petitioner contends that the Appeals officer did not provide           
          him with documents before the hearing that he had requested and             
          argues that this prevented him from presenting his case or                  
          effectively examining documents.                                            
               Petitioner requested a copy of the Form 23 C.  Respondent              
          sent him a copy of the record of assessment 2 months before the             

Page:  Previous  1  2  3  4  5  6  7  8  Next

Last modified: May 25, 2011