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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:
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Last modified: May 25, 2011