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or amounts of petitioner’s underlying tax liabilities is not
properly at issue. An abuse of discretion has occurred if the
“Commissioner exercised * * * [his] discretion arbitrarily,
capriciously, or without sound basis in fact or law.” Woodral v.
Commissioner, 112 T.C. 19, 23 (1999).
Petitioner alleges he did not receive a statutory notice and
demand for payment. Section 6303(a) provides that “the Secretary
shall, as soon as practicable, and within 60 days, after the
making of an assessment of a tax pursuant to section 6203, give
notice to each person liable for the unpaid tax, stating the
amount and demanding payment thereof.” If the notice is mailed,
it shall be sent to the taxpayer’s last known address. Sec.
6303(a). A notice of balance due constitutes a notice and demand
for payment for purposes of section 6303(a). Craig v.
Commissioner, 119 T.C. 252, 262-263 (2002). Forms 4340 show that
respondent promptly sent petitioner notices of balance due for
both 1999 and 2000.
Petitioner also contends that the Appeals officer must
present to the taxpayer documentation from the Secretary
verifying that any applicable law and administrative procedure
have been met. Section 6330(c)(1) provides that the Appeals
officer “shall at the hearing obtain verification from the
Secretary that the requirements of any applicable law or
administrative procedure have been met.” However, section
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