Gregory L. Shireman - Page 9

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          applicable law or administrative procedure have been met.  Sec.             
          6330(c)(1).  However, section 6330(c)(1) does not require the               
          Commissioner to rely on a particular document to satisfy this               
          verification requirement.  See Roberts v. Commissioner, 118 T.C.            
          365, 371 n.10 (2002), affd. 329 F.3d 1224 (11th Cir. 2003);                 
          Weishan v. Commissioner, T.C. Memo. 2002-88, affd. 66 Fed. Appx.            
          113 (9th Cir. 2003); Lindsey v. Commissioner, T.C. Memo. 2002-87,           
          affd. 56 Fed. Appx. 802 (9th Cir. 2003); Tolotti v. Commissioner,           
          T.C. Memo. 2002-86, affd. 70 Fed. Appx. 971 (9th Cir. 2003);                
          Duffield v. Commissioner, T.C. Memo. 2002-53; Kuglin v.                     
          Commissioner, T.C. Memo. 2002-51.                                           
               In this case the Appeals officer obtained and reviewed                 
          transcripts of petitioner’s account.  The transcripts contained             
          the information required by section 301.6203-1, Proced. & Admin.            
          Regs., such as the identification of the taxpayer, the character            
          of the liability assessed, the taxable period, if applicable, and           
          the amount of the assessment.                                               
               Petitioner has not alleged any irregularity in the                     
          assessment procedure that would raise a question about the                  
          validity of the assessment or the information contained in the              
          transcripts.  See Davis v. Commissioner, 115 T.C. 35, 41 (2000);            
          Mann v. Commissioner, T.C. Memo. 2002-48.  Accordingly, we                  
          conclude the Appeals officer satisfied the verification                     
          requirement of section 6330(c)(1).  See Nicklaus v. Commissioner,           






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