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nature of petitioner’s position in this case, petitioner contends
in petitioner’s response that the Appeals officer failed to
obtain and to produce verification that the requirements of any
applicable law or administrative procedure have been met, as
required by section 6330(c)(1). The record establishes that the
Appeals officer obtained verification from the Secretary that the
requirements of any applicable law or administrative procedure
were met, and we reject petitioner’s contention to the contrary.
Prior to the Appeals Office hearing, the Appeals officer reviewed
complete computer transcripts of petitioner’s account and pro-
vided petitioner with a literal transcript of account with
respect to petitioner’s taxable year 1998. At the Appeals Office
hearing, the Appeals officer relied on transcripts of peti-
tioner’s account with respect to petitioner’s taxable year 1998.
After the Appeals office hearing, respondent’s representative
provided petitioner with Form 4340 with respect to petitioner’s
taxable year 1998. See Nestor v. Commissioner, 118 T.C. 162, 167
(2002).
Section 6330(c)(1) does not require the Appeals officer to
rely on a particular document to satisfy the verification re-
quirement imposed by that section. Craig v. Commissioner, supra
at 261-262. Nor does section 6330(c)(1) require the Appeals
officer to provide petitioner with a copy of the verification
upon which the Appeals officer relied. Id. at 262. Transcripts
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