- 7 - Verification of Legal and Procedural Requirements The Secretary has provided sufficient verification that the requirements of any applicable law or administra- tive procedure have been met. Certified transcripts, Forms 4340, were requested and reviewed in addition to the tax return files for 1997 and 1998. * * * * * * * * * * The notice and demand letters were issued by regular mail on May 18, 1998 for 1997 and on May 31, 1999 for 1998 to the taxpayer’s last known address as required under IRC �6303. Letter 3172, meeting the notice condition imposed by IRC �6320, was dated June 26, 2001 and sent to the taxpayer’s last known address by certified mail. The taxpayers responded timely with a Request for a Collection Due Process Hearing, Form 12153, received on July 13, 2001. * * * * * * * Issues Raised by the Taxpayer * * * * * * * Forms 2866, Certificate of Official Record, and Forms 4340, Certificate of Assessments, Payments, and Other Specified Matters, were provided by mail to the taxpay- ers in my hearing letter dated April 9, 2002. * * * On May 6, 2002 when the taxpayers appeared for the hearing, Mr. Horton, brought into the hearing a hand held tape recorder. He was advised that the audio recording would not be allowed per our prior telephone conversation * * *. Mr. Horton, however, did record our initial conversation and when this was discovered he was asked to stop recording or the hearing would be terminated. The taxpayers chose to terminate the hearing and Mrs. Horton stated that they wished for this brief meeting to be their due process hearing. The hearing was concluded. Based on this, no issues were raised by the taxpayers other than the lack of opportunity to audio record the hearing and no collec- tion alternatives were discussed at this meeting.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011