Edward W. Clough - Page 16

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         deficiency is sent.11  See Freije v. Commissioner, 125 T.C. 14,              
         35-36 (2005).                                                                
              As we previously noted, section 6330(c)(1) requires an                  
         officer who is presiding over a section 6330 hearing to “obtain              
         verification from the Secretary that the requirements of any                 
         applicable law or administrative procedure have been met.”  The              
         record before us clearly establishes that the hearing officer in             
         this case did not receive verification that a critical legal                 
         requirement for a valid 2000 assessment had been met.  She did               
         not personally verify, or receive any verification from the                  
         Secretary or his designee, that a notice of deficiency had been              
         sent to petitioner for 2000.  Absent such verification, it was               
         impossible for the hearing officer to properly conclude, as                  
         required by section 6330(c)(1), that applicable legal and                    

               11 Sec. 6213(a) provides, in pertinent part:                           
               Except as otherwise provided in section 6851, 6852, or                 
               6861 no assessment of a deficiency * * * and no levy or                
               proceeding in court for its collection shall be made,                  
               begun, or prosecuted until such notice has been mailed                 
               to the taxpayer, nor until the expiration of such 90-                  
               day or 150-day period, as the case may be, nor, if a                   
               petition has been filed with the Tax Court, until the                  
               decision of the Tax Court has become final.                            
               Notwithstanding the provisions of section 7421(a), the                 
               making of such assessment or the beginning of such                     
               proceeding or levy during the time such prohibition is                 
               in force may be enjoined by a proceeding in the proper                 
               court, including the Tax Court, and a refund may be                    
               ordered by such court of any amount collected within                   
               the period during which the Secretary is prohibited                    
               from collecting by levy or through a proceeding in                     
               court under the provisions of this subsection.                         

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