- 9 - I have reviewed the correspondence you attached to your request for the collection due process hearing and would like to point out that the courts have previously ruled against your arguments, and in some instances, have imposed sanctions. I have verified the validity of the assessments through the review of the complete computer transcripts, the tax return file and related workpapers. I have no further legal obligation to consider any challenge to the validity of the assess- ment in the absence of independent proof that the assessment was defective in some manner. I am hopeful that you wish to discuss legitimate issues and alterna- tives for resolving your case at the upcoming hearing. I will have the original tax return for 1998 available for your review at the hearing, as well as the civil penalty documentation. On May 3, 2002, respondent’s settlement officer sent peti- tioner another letter (settlement officer’s May 3, 2002 letter). That letter stated in pertinent part: I am writing to you regarding the upcoming collection due process hearing set for May 16, 2002 at 3:00 p.m. at the Las Vegas Appeals Office. You previously indicated in your correspondence that you intended to audio record the hearing and have a court reporter present. There has been a recent change in this practice for hearings before Appeals. Effec- tive immediately audio and stenographic recordings will no longer be allowed on Appeals cases. The recording of hearings has always been discretionary for Appeals under IRC �7521. Pursuant to a recent decision all audio and stenographic recordings will be eliminated. You may still have a witness present at the hearing; however, this witness may not represent you or negotiate for you. On May 7, 2002, in response to the settlement officer’s May 3, 2002 letter, petitioner sent the settlement officer a letter (petitioner’s May 7, 2002 letter). That letter stated in perti- nent part:Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011