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petitioners’ receipt of the refund check is insufficient to show
that their outstanding tax liabilities are paid in full.
Respondent presented as evidence certified copies of Forms
4340, Certificate of Assessments, Payments and Other Specified
Matters, with respect to 1992, 1993, and 1996 to show that
petitioners’ tax liabilities were properly assessed and that the
amounts remained outstanding as of September 29, 2003. A Form
4340 satisfies the verification requirements of section
6330(c)(1). See Burke v. Commissioner, 124 T.C. 189, 195-196
(2005). Petitioners have not alleged any irregularity in the
assessment procedure that would raise a question about the
validity of the assessment or the information contained in the
Forms 4340.
Petitioners did not submit an offer-in-compromise or offer a
collection alternative to the Appeals Office. At trial,
petitioners’ counsel requested that petitioners be allowed an
opportunity to enter into an installment agreement. Respondent
asserts that AO Cleveland raised the possibility of an
installment agreement during the conference. Petitioners,
however, apparently declined to entertain collection alternatives
because they wanted respondent to issue a notice of determination
to allow them to come before the Court.
The Court does not find that a remand is necessary or would
be productive. See Lunsford v. Commissioner, 117 T.C. 183, 188-
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Last modified: November 10, 2007