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The underlying tax liability cannot be challenged at
the Collection Due Process hearing.
The underlying assessment is valid and I am enclosing a
Form 4340 “Certificate of Assessments, Payments, and
Other Specific Matters” which verifies the assessment
is valid. A “Summary Record of Assessment” (23C) is
not necessary to verify an assessment. The United
States Tax Court has held that the Form 4340 is
sufficient to verify an assessment.
If you want a Collection Due Process hearing to discuss
collection alternatives to the lien, please call me on
or before November 9th. The arguments you raised in
your Collection Due Process request are not arguments
that can or will be discussed at the hearing. If I do
not hear from you by November 9th, I will assume you do
not wish a hearing. I will conduct the hearing based
on the case file and issue you a final determination
letter.
Substantial correspondence between petitioner and Appeals
Officer Kelly then followed. Ultimately, on February 5, 2002,
the hearing granted under section 6320 (a section 6320 hearing)
was held. Present at that hearing were petitioner, petitioner’s
wife (Wendy Zapert) acting under a power of attorney, Appeals
Officer Kelly, and a court reporter who was present at
petitioner’s request. Appeals Officer Kelly began the section
6320 hearing by summarizing the purpose for the hearing and
stating the events leading to petitioner’s being informed of the
notice of the filing of a tax lien. Appeals Officer Kelly stated
that he “verified by the review of the entire record that all
statutory, regulatory and administrative requirements for the
collection action has [sic] been met.” He asked whether
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Last modified: May 25, 2011