Homer W. and Nancy L. Winans - Page 11

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               Internal revenue laws and regulations do not require the               
          Appeals officer to give the taxpayer a copy of the delegation of            
          authority from the Secretary to the person (other than the                  
          Secretary) who signed the verification required under section               
          6330(c)(1).  Nestor v. Commissioner, supra at 166-167.                      
          Similarly, the Appeals officer is not required to give the                  
          taxpayer a copy of the verification that the requirements of any            
          applicable law or administrative procedure have been met.  Id. at           
          166; sec. 6330(c)(1).  Sections 301.6320-1(e)(1) and 301.6330-              
          1(e)(1), Proced. & Admin. Regs., require that the Appeals officer           
          obtain verification before issuing the determination, not that he           
          or she provide it to the taxpayer.                                          
               Before the trial in this case, respondent gave petitioners             
          copies of Forms 4340 relating to their 1996-2001 tax years which            
          showed that the amounts at issue were properly assessed.                    
          Generally, courts have held that Form 4340 provides at least                
          presumptive evidence that a tax has been validly assessed under             
          section 6203.  See e.g., Huff v. United States, 10 F.3d 1440,               
          1445 (9th Cir. 1993); Hefti v. Internal Revenue Service, 8 F.3d             
          1169, 1172 (7th Cir. 1993); Geiselman v. United States, 961 F.2d            
          1, 5-6 (1st Cir. 1992); Rocovich v. United States, 933 F.2d 991,            
          994 (Fed. Cir. 1991); United States v. Chila, supra at 1017-1018;           
          United States v. Miller, 318 F.2d 637, 638-639 (7th Cir. 1963);             
          Davis v. Commissioner, 115 T.C. 35, 40-41 (2000).                           






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