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failed to verify that the requirements of any applicable law or
administrative procedures had been met. Maj. op. p. 8. As was
true here, and as was true in Davis v. Commissioner, 115 T.C. 35,
41 (2000), the case upon which the majority relies to reject that
argument, the Court did not hold that an Appeals officer’s
reliance on Form 4340, Certificate of Assessments and Payments,
was sufficient to meet section 6330(c)(1)’s requirement that “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.” In Davis v.
Commissioner, supra at 40-41, and as was true here, majority op.
p. 8, the narrow holding of the Court was that an Appeals officer
may at the hearing rely on Form 4340 to verify that the taxes in
question were assessed.
The fact that Form 4340 is insufficient compliance with
section 6330(c)(1) in its entirety is seen by a plain reading of
the relevant legislative history. The Senate Finance Committee
report provides that
During the hearing, the IRS is required to verify
that all statutory, regulatory, and administrative
requirements for the proposed collection action have
been met. IRS verifications are expected to include
(but not be limited to) showings that:
(1) the revenue officer recommending the
collection action has verified the taxpayer’s
liability;
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