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Trust was pending before the Court of Appeals for the Ninth
Circuit.
A face-to-face meeting was held between petitioner and an
Appeals officer of respondent on August 16, 2002. On August 30,
2002, respondent issued to petitioner a Notice of Determination
Concerning Collection Action(s) Under Section 6320 and/or 6330
(notice of determination). The notice of determination states:
He [petitioner] wanted to see the physical documents
that created the assessments. I told him that I had
ordered a form 4340, Certificate of Official Record.
This is sufficient proof for the Courts to show the
assessment was properly made. Once this is received, I
will mail him a copy and keep the originals in the file
for the case record.
Was the action legally and procedurally correct?
I have reviewed the administrative file and the
transcripts of the liability and determined that the
proposed levy was legally and procedurally correct.
The Appeals officer also concluded that respondent was not
barred from collecting prior to the disposition of petitioner’s
appeal because petitioner had not filed a bond as required by
section 7485(a).
Petitioner filed a timely petition for review of
respondent’s determination. The only issue raised in the
original petition was that collection was inappropriate because
petitioner had filed an appeal with respect to the underlying tax
liability that was pending before the Court of Appeals for the
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