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any way the merits of the deficiencies, despite being warned as
follows:
you wanted to record your hearing and were not
permitted to do so, so you didn’t participate in the
hearing. This trial is being recorded. This is your
chance, your only chance unless I remand the case, to
present any and all issues that you wish to raise with
respect to your 6330 hearing. And that will be on the
record.
Thus, even a de novo review would not avail petitioner, and,
moreover, he has now forfeited his chance to suggest any
meritorious issues worthy of remand.
3. Review for Abuse of Discretion
Petitioner has also made various arguments relating to
aspects of the assessment and collection procedures that we
review for abuse of discretion. Action constitutes an abuse of
discretion under this standard where arbitrary, capricious, or
without sound basis in fact or law. Woodral v. Commissioner, 112
T.C. 19, 23 (1999).
Federal tax assessments are formally recorded on a record of
assessment in accordance with section 6203. The Commissioner is
not required to use Form 23C in making an assessment. Roberts v.
Commissioner, 118 T.C. at 369-371. Furthermore, section
6330(c)(1) mandates neither that the Appeals officer rely on a
particular document in satisfying the verification requirement
nor that the Appeals officer actually give the taxpayer a copy of
the verification upon which he or she relied. Craig v.
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