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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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