- 30 -
FOLEY, J., dissenting: In the Internal Revenue Service
Restructuring and Reform Act of 1998 (RRA 1998), Pub. L. 105-206,
sec. 3401, 112 Stat. 746, Congress enacted sections 6320 and 6330
to provide safeguards for persons subject to collection actions.
Sections 6320 and 6330 generally provide that respondent cannot
proceed with collection until the taxpayer has been given notice
and the opportunity for an Appeals Office hearing. See sec.
6330(a)(1), (b)(1), (e)(1). “In the case of any hearing
conducted under * * * [section 6330] 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.” Sec. 6330(c)(1).
Petitioner contends that respondent’s verification was
incorrect because respondent did not, at the section 6330
hearing, provide him with proof of assessments. I agree.
Despite respondent’s purported verification that all statutory or
administrative procedures were met, respondent did not satisfy
section 6203's requirement that the Secretary provide a copy of
the record of assessment (e.g., Form 4340, Certificate of
Assessments, Payments, and Other Specified Matters (Form 4340))
to the taxpayer upon his request. Accordingly, respondent’s
verification was erroneous.
Section 6203 provides that “The assessment shall be made by
recording the liability of the taxpayer in the office of the
Secretary in accordance with rules or regulations prescribed by
Page: Previous 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 NextLast modified: May 25, 2011