- 5 -
6330(c)(1). Respondent verified the assessments with literal
transcripts, which were sent to petitioner’s attorney on June 28,
2001. Kuglin v. Commissioner, T.C. Memo. 2002-51 (holding that
absent a showing of irregularity, transcripts that identify the
taxpayer, the character of the liability assessed, the taxable
period, and the amount of the assessment are sufficient to
establish that a valid assessment was made). Petitioner did not
provide any evidence of an irregularity in the assessment
procedure that would raise a question about the validity of the
assessment. Nestor v. Commissioner, 118 T.C. 162, 167 (2002).
Petitioner also contends that a section 6330 hearing before
an Appeals officer was not properly held. Respondent offered
petitioner the opportunity to meet either in person or by
telephone. Petitioner declined because he was not allowed to
conduct discovery or to compel the appearance of witnesses.
Respondent, however, had no obligation to provide the documents
requested by petitioner. See Kuglin v. Commissioner, supra.
Moreover, petitioner does not have the right, in a section 6330
Appeals hearing, to subpoena witnesses. Davis v. Commissioner,
supra. Respondent did not abuse his discretion by issuing his
determination after petitioner refused to participate in the
Appeals hearing. Accordingly, we sustain respondent’s
determination.
Contentions we have not addressed are irrelevant, moot, or
Page: Previous 1 2 3 4 5 6 Next
Last modified: May 25, 2011