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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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