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statutory provisions. In collection hearings, respondent has
certain specified verification requirements under section
6330(c)(1) relating to proposed collection activity. We held in
Davis v. Commissioner, supra at 41, that, absent irregularities,
the verification requirement with regard to the existence of an
assessment (an “applicable” administrative procedure) is
satisfied if the Appeals officers obtain Forms 4340 or
transcripts of account which corroborate the relevant assessment
information regarding the taxpayers.
Under section 6203, taxpayers have a right to request and to
receive a copy of “the record of assessment”, and if not
delivered to the taxpayers by respondent, taxpayers may have a
right to sue respondent under the Freedom of Information Act,
5 U.S.C. sec. 552 (2001), and section 601.702(c)(11), Statement
of Procedural Rules, to require respondent to provide the
documents requested. See, e.g., Dickstein v. IRS, 846 F.2d 1382
(9th Cir. 1988). In my opinion, that right of taxpayers under
section 6203 is not part of respondent’s verification
requirements under section 6330(c)(1).
Further consideration of other provisions of section 6330
buttresses this analysis. It is helpful to look closely at the
specific language not only of section 6330(c)(1), but also of
section 6330(c)(2) and (3). Section 6330(c)(1) imposes the
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