Robert Gunselman - Page 5

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          that the appeals officer have at the “Due Process Hearing” a copy           
          of the “Summary Record of Assessment” (Form 23C) together with              
          the “pertinent parts of the assessment which set forth the name             
          of the taxpayer, the date of the assessment, the character of the           
          liability assessed, the taxable period, and the amount assessed”            
          as provided for in Treas. Reg. 301.6203-1.                                  
                    Also you are reminded that the Section 6330(c)(1)                 
               [sic] REQUIRES you to have “verification from the                      
               Secretary (or someone with delegated authority from                    
               him) that the requirements of any applicable law or                    
               administrative procedures have been met.”  So unless                   
               you have, at the very least, that document, you should                 
               not even schedule a Due Process Hearing.  In addition,                 
               don’t tell me at the hearing that any requested and/or                 
               required documents will be “sent to me later.”  I                      
               expect that you will have all of these documents with                  
               you at the hearing.                                                    
                    Also, I am again reiterating my request that if                   
               you claim an assessment was made, I expect that you                    
               will have at the Due Process Hearing a copy of the                     
               return from which the assessment was made.                             
               A hearing was held on February 22, 2002.4  In that                     
          proceeding, petitioner did not propose any collection                       
          alternatives.  Instead, petitioner insisted repeatedly that the             
          Appeals officer present to him a “pocket commission”5 and                   
          demanded to see the statutory notice and demand for payment and             
          “the verification” of the Secretary or his delegate.  The Appeals           
          officer used Forms 4340, Certificate of Assessments and Payments,           
          to verify that the taxes were properly assessed and were unpaid             

               4The Appeals hearing was transcribed by a court reporter.              
          The transcript is a part of the record before us.                           
               5See Organization, Finance, and Management, Internal Revenue           
          Manual, handbk. 1.16.4, ch. 3 (Feb. 19, 1999).                              

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