John R. Rivera - Page 5




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               At trial, the primary focus was on petitioner’s challenge to           
          the underlying tax liability relating to 1977 through 1984.                 
          Petitioner stated that respondent failed to “[provide] any                  
          evidence of how [he] came up with * * * [the] 4340s” and that the           
          figures in Forms 4340 were “mostly dreamt up by [respondent].”              
          Respondent’s counsel stated that the deficiencies were based                
          “either upon delinquent returns filed by the petitioner or by               
          consent to the assessments.”  Respondent’s counsel further stated           
          that petitioner was invited to submit “corrected returns”                   
          relating to 1977 through 1984, but she “[did not] know * * *                
          [whether] there was any discussion beyond that.”  The Court asked           
          respondent’s counsel why Appeals did not hold another section               
          6330 hearing in order to allow petitioner an opportunity to raise           
          the underlying tax liability with regard to those tax years.                
          She stated that she “believed” petitioner was allowed to present            
          evidence relating to the underlying tax liability for those tax             
          years.  Petitioner stated that he “[did not] believe                        
          [respondent]” placed any restrictions on the hearing.  The Court            
          then asked respondent’s counsel whether Forms 4340 were used for            
          verification purposes at the hearing.  Respondent’s counsel                 
          stated that she “[did not] know * * * [if] the appeals officer              
          had the 4340s”, but the deficiencies were determined based on               
          petitioner’s self-assessment of tax liabilities for all years in            
          issue.  Respondent’s counsel then informed the Court that the               






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