Tim W. Holliday - Page 7

                                        - 7 -                                         
               Petitioner next argues that his hearing was invalid and                
          collection may not proceed because the Appeals officer refused to           
          provide him with verification, and did not verify at the hearing,           
          that the requirements of any applicable law or administrative               
          procedure were met, as required under section 6330(c)(1).                   
          Petitioner admitted in his petition and at trial that, at the               
          hearing, the Appeals officer would not allow petitioner to see              
          the Appeals officer’s copies of the transcripts of account.  On             
          the basis of the foregoing, we are satisfied that the Appeals               
          officer obtained verification at the hearing; he was not required           
          to provide any such verification to petitioner.  See Nestor v.              
          Commissioner, 118 T.C. 162, 166-167 (2002).                                 
               Petitioner next claims that he did not receive notice and              
          demand for payment (as required by section 6303(a)) with respect            
          to the liabilities for any of the taxable years in question, and            
          that the Appeals officer did not consider his contentions in this           
          regard.  Petitioner’s claim of nonreceipt is belied by the                  
          certified copies of Forms 4340, Certificate of Assessments,                 
          Payments and Other Specified Matters, in evidence for each year,            
          which show that statutory notices of balance due were issued for            
          each year.  Absent some showing of irregularity in the Forms                
          4340, which petitioner has not made, those records serve as                 
          presumptive evidence that notice and demand pursuant to section             
          6303(a) was mailed to petitioner.  See Hansen v. United States, 7           






Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  Next

Last modified: May 25, 2011