David and Theresa Smeton - Page 13




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          that the Appeals officer obtained and reviewed a transcript of              
          account (Form 4340) with regard to petitioners’ taxable year                
          1997.                                                                       
               Federal tax assessments are formally recorded on a record of           
          assessment.  Sec. 6203.  “The summary record, through supporting            
          records, shall provide identification of the taxpayer, the                  
          character of the liability assessed, the taxable period, if                 
          applicable, and the amount of the assessment.”  Sec. 301.6203-1,            
          Proced. & Admin. Regs.                                                      
               Section 6330(c)(1) does not require the Commissioner to rely           
          on a particular document to satisfy the verification requirement            
          imposed therein.  Roberts v. Commissioner, 118 T.C.     n.10                
          (2002); Weishan v. Commissioner, T.C. Memo. 2002-88; Lindsey v.             
          Commissioner, T.C. Memo. 2002-87; Tolotti v. Commissioner, T.C.             
          Memo. 2002-86; Duffield v. Commissioner, T.C. Memo. 2002-53;                
          Kuglin v. Commissioner, T.C. Memo. 2002-51.  In this regard, we             
          observe that the Form 4340 on which the Appeals officer relied              
          contained all the information prescribed in section 301.6203-1,             
          Proced. & Admin. Regs.  See Weishan v. Commissioner, supra;                 
          Lindsey v. Commissioner, supra; Tolotti v. Commissioner, supra;             
          Duffield v. Commissioner, supra; Kuglin v. Commissioner, supra.8            


               8  To the extent that petitioners may still be arguing that            
          the Appeals officer failed to provide them with a copy of the               
          verification, we note that sec. 6330(c)(1) does not require that            
          the Appeals officer provide the taxpayer with a copy of the                 
                                                             (continued...)           





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