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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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