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Petitioner points out that the Appeals officer did not have
at the hearing the documents (the notice and demand for payment,
verification that the requirements of applicable law or
administrative procedure have been met, Form 23C, other
assessment records, and the delegation order to the person other
than the Secretary who signed the verification) that petitioner
had requested in his request for a section 6330(b) hearing.
Petitioner contends that he was entitled to receive assessment
records under section 6203. Petitioner also contends that the
Appeals officer’s verification was incorrect, and that the
assessments were invalid, because he did not receive those
documents at the hearing. The Appeals officer used Forms 4340,
Certificate of Assessments and Payments, to verify the
assessments. Even though petitioner specified Form 23C, it was
not an abuse of discretion for the Appeals officer to use Forms
4340 for purposes of complying with section 6330(c)(1). Davis v.
Commissioner, 115 T.C. 35, 41 (2000).
Section 6330(c)(1) does not require the Appeals officer to
give the taxpayer a copy of the verification that the
requirements of any applicable law or administrative procedure
have been met. Section 301.6330-1(e)(1), Proced. & Admin. Regs.,
supra, requires that the Appeals officer obtain verification
before issuing the determination, not that he or she provide it
to the taxpayer. There is no requirement under internal revenue
laws or regulations that the Appeals officer give the taxpayer a
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Last modified: May 25, 2011