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B. Whether Respondent’s Determination Was an Abuse of
Discretion
Petitioner contends that respondent’s determination was an
abuse of discretion because: (1) Respondent did not give him a
copy of Form 23C, Assessment Certificate--Summary Record of
Assessments; (2) there was no valid assessment of tax for 1995-
96; (3) he did not receive a notice and demand for payment for
1995-96; (4) respondent did not produce verification from the
Secretary that requirements of applicable law and administrative
procedures have been met or that respondent’s employees had
authority from the Secretary to collect tax from petitioner; and
(5) respondent improperly denied petitioner the opportunity to
have a face-to-face hearing that he could record. We disagree
for reasons stated next.
1. Whether Respondent Was Required To Provide Form 23C for
1995-96
Section 6330(c)(1) requires the Appeals officer to verify
that the requirements of any applicable law or administrative
procedure have been met. However, section 6330(c)(1) does not
specify which document the Commissioner must use (e.g., the
summary record rather than a transcript of account) to satisfy
the verification requirement. Even though petitioner asked
respondent to provide Form 23C, it was not an abuse of discretion
for respondent to give him copies of Form 4340 to verify the
assessments. See Hughes v. United States, 953 F.2d 531, 535-536
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Last modified: May 25, 2011