Edward W. Clough - Page 17

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         administrative requirements had been met with respect to the                 
         assessment of the 2000 deficiency.                                           
              Although petitioner made numerous frivolous and groundless              
         arguments,12 including arguments that he is not required to pay              
         income tax and that no law authorizes the Internal Revenue                   
         Service to make substitute returns, and generally engaged in                 
         irresponsible behavior during the section 6330 hearing process               
         and at trial, his conduct does not obviate the responsibility of             
         a hearing officer under section 6330(c)(1) to obtain verification            
         that the legal and administrative requirements for a proper                  
         assessment and related collection activity have been met.                    
         Because it is clear from the record that the hearing officer did             
         not obtain or receive verification that respondent had issued a              
         notice of deficiency for 2000 to petitioner, we must conclude                
         that the requirements of section 6330(c)(1) were not met and that            
         the Appeals Office’s conclusion to the contrary was erroneous.               
         See Freije v. Commissioner, supra at 36.  Because it is clear                
         that the Appeals Office reached its conclusion regarding the                 
         section 6330(c)(1) requirement without a sound basis for the                 
         conclusion in either fact or law, we hold that the Appeals Office            

               12 Among his arguments, petitioner asserts that there is no            
          statutory authority for imposing liability in connection with the           
          income taxes at issue and that no statute requires him to pay the           
          taxes assessed.                                                             

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