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D. Verification That Requirements of Applicable Law or
Administrative Procedure Have Been Met
At the CDP hearing, the officer must obtain verification
from the Secretary that the “requirements of any applicable law
or administrative procedure have been met”. Sec. 6330(c)(1).
This verification requirement may be satisfied through Forms 4340
or transcripts of account. Nestor v. Commissioner, 118 T.C. 162,
166 (2002); Davis v. Commissioner, 115 T.C. 35, 41 (2000). The
officer is required only to obtain such verification before
issuing a determination and is not required to provide a copy to
a taxpayer. Nestor v. Commissioner, supra at 166-167.
In the present case, the settlement officer not only
obtained a copy of petitioner’s Form 4340, but provided a copy of
the Form 4340 to petitioner both prior to and at their face-to-
face meeting. Accordingly, there was no abuse of discretion in
regard to whether the settlement officer verified that the
requirements of any applicable law or administrative procedure
were met prior to issuing a determination in petitioner’s case.
E. Relevant Issues at a CDP Hearing
A taxpayer may generally raise any relevant issue relating
to his or her unpaid tax liability or to the proposed levy,
including appropriate spousal defenses, challenges to the
appropriateness of collection actions, and offers of collection
alternatives. Sec. 6330(c)(2)(A). Where a taxpayer received a
statutory notice of deficiency, he or she is precluded from
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Last modified: May 25, 2011