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action. In making the determination, respondent relied on the
transcripts to verify the assessments. Respondent, before making
his determination, did not give petitioner copies of these
transcripts or Forms 4340, Certificates of Assessments, Payments,
and Other Specified Matters (Forms 4340).
On March 7, 2000, petitioner, who was residing in Memphis,
Tennessee, filed her petition for review of the determination
with the Court. Respondent provided petitioner with copies of
Forms 4340 on December 4, 2000. At trial, on January 8, 2001,
respondent moved for the imposition of a section 6673(a)(1)
penalty.
Discussion
Section 6330(b)(1) provides that if a taxpayer requests a
hearing, “such hearing shall be held by the Internal Revenue
Service Office of Appeals.” Section 6330(c)(1) provides: “The
appeals officer shall at the hearing obtain verification from the
Secretary that the requirements of any applicable law or
administrative procedure have been met.” Section 6330(d)
provides for Tax Court review of the Commissioner’s determination
relating to the section 6330 hearing.
Petitioner contends that the Appeals officer abused his
discretion by relying on the transcripts to verify the
assessment, and that section 6330(c)(1) requires the production
of Form 23C. Respondent contends that an Appeals officer, in
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Last modified: May 25, 2011