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requirements of any applicable law or administrative procedure
have been met.” Explaining this provision, the legislative
history states: “the IRS is required to verify that all
statutory, regulatory, and administrative requirements for the
proposed collection action have been met.” H. Conf. Rept. 105-
599, at 264 (1998), 1998-3 C.B. 747, 1018 (emphasis added); see
Greene-Thapedi v. Commissioner, 126 T.C. 1, 6 (2006). Consistent
with this explanation, this and other Courts have repeatedly and
consistently construed the verification requirement to be met
where the Appeals officer secured formal or informal transcripts
showing that the taxes were properly assessed and that the
taxpayer had been properly notified of those assessments. See
Cox v. Commissioner, 126 T.C. 237, 255 (2006) (and cases cited
therein); see also Jones v. Commissioner, 338 F.3d 463 (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 evidence that the IRS has
complied with its statutory duties), affg. 118 T.C. 365 (2002).
In particular, it has been repeatedly held that the requirements
of all applicable laws and administrative procedures were met as
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Last modified: November 10, 2007