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petitioners. On April 3, 2001, a face-to-face hearing was held
with two Appeals officers and petitioners. During the hearing,
petitioners were provided with a Form 4340, Certificate of
Assessments and Payment, for their 1998 tax year.
At the hearing, which was recorded and transcribed,
petitioners asked the Appeals officers whether they had obtained
verification from the Secretary of the Treasury that the
requirements of the applicable laws and procedures had been met.
The Appeals officers explained that the requested information was
on the Form 4340 provided to petitioners. The Appeals officers
also provided petitioners with audit documents reflecting the
details underlying the deficiency determination and assessment
for 1998. Petitioners then engaged the Appeals officers in a
discussion of the assessment and the information contained on
Form 4340. Petitioners’ comments during that discussion focused
on whether the Commissioner could assess tax if taxpayers did not
consent or report the amounts in their returns. Petitioners also
questioned the validity of the various notifications they
received on the grounds that they were not signed by the
Secretary or by some person who it was shown was authorized to do
so. They also made the argument that respondent was required to
use certain forms and that respondent’s failure to do so rendered
notifications to them without effect. Finally, petitioners
questioned whether the Appeals officers could “point to” anything
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Last modified: May 25, 2011