- 30 -
Pursuant to the deficiency procedures, the Commissioner
generally is precluded from assessing a deficiency until he has
mailed the taxpayer a notice of deficiency and the period for
filing a timely petition in this Court has expired. See sec.
6213(a). Respondent issued no notice of deficiency to
petitioner.
Section 6330(c)(1) requires, in the case of any hearing
conducted with respect to a proposed collection action, that the
Appeals officer “obtain verification from the Secretary that the
requirements of any applicable law or administrative procedure
have been met.” Pursuant to this provision, the Appeals officer
must verify, among other things, that tax was properly assessed.
Cox v. Commissioner, 126 T.C. 237, 255 (2006). The verification
requirement may be met where the Appeals officer secures formal
or informal transcripts showing that the tax was properly
assessed and that the taxpayer had been properly notified of the
assessment. See id.; see also Jones v. Commissioner, 338 F.3d
463, 466 (5th Cir. 2003) (the verification requirement was
satisfied where an Appeals officer referred to a Form 4340,
Certificate of Assessments, Payments, and Other Specified
Matters, to determine that the IRS had followed legal and
administrative procedures); Roberts v. Commissioner, 329 F.3d
1224, 1228 (11th Cir. 2003) (Form 4340 provides prima facie
Page: Previous 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 Next
Last modified: November 10, 2007