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demands for payment; (5) documents showing that notices of
deficiency were sent to petitioner; and (6) verification from the
Secretary that the requirements of any applicable law or
administrative procedure have been met.
In a letter to petitioner dated September 10, 2004, Skidmore
said that he was no longer available for a telephone conference
on September 21, 2004, and that the Secretary need not personally
verify that requirements of any applicable law or administrative
procedure were met because the Secretary delegates that
responsibility.
In a letter to petitioner dated September 13, 2004,
Skidmore said that there is evidence that petitioner had received
the notice of deficiency and notice of lien. Skidmore also said
that petitioner challenged the underlying tax liabilities on the
grounds that he had not received a proper notice of deficiency
and that petitioner had requested but not received written
verification. Skidmore said petitioner had not raised any proper
issues. Skidmore offered to speak to petitioner by telephone
about the case on September 27 or 28, 2004. Skidmore asked
petitioner to respond by 2:30 p.m. on September 28, 2004.
On September 20, 2004, petitioner wrote Skidmore to say that
a telephone conference is not acceptable, and that respondent
must provide petitioner with: (1) A notice of deficiency and
notice and demand for payment; (2) delegation orders from the
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