Otto's E-Z Clean Enterprises, Inc. - Page 7




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          doing, the Appeals Office is required to take into consideration:           
          (1) The verification presented by the Secretary that the                    
          requirements of applicable law and administrative procedures have           
          been met, (2) the relevant issues raised by the taxpayer, and (3)           
          whether the proposed levy action appropriately balances the need            
          for efficient collection of taxes with a taxpayer’s concerns                
          regarding the intrusiveness of the proposed levy action.  Sec.              
          6330(c)(3).  A hearing officer may rely on a computer transcript            
          or Form 4340, Certificate of Assessments, Payments and Other                
          Specified Matters, to verify that a valid assessment was made and           
          that a notice and demand for payment was sent to the taxpayer in            
          accordance with section 6303.  Nestor v. Commissioner, 118 T.C.             
          162, 166 (2002); Schaper v. Commissioner, T.C. Memo. 2002-203;              
          Schroeder v. Commissioner, T.C. Memo. 2002-190.  Absent a showing           
          of irregularity, a transcript that shows such information is                
          sufficient to establish that the procedural requirements of                 
          section 6330 have been met.  Nestor v. Commissioner, supra at               
          166-167.                                                                    
               Section 6330(d)(1), as amended and applicable to this case,3           
          grants the Court jurisdiction to review the determination made by           
          the Appeals officer at the hearing.  The Court has jurisdiction             
          to review the Commissioner’s determination under section 6330               

               3 Sec. 6330(d)(1) was amended by the Pension Protection Act            
          of 2006, Pub. L. 109-280, sec. 855, 120 Stat. 1019, effective for           
          determinations made after Oct. 16, 2006.                                    






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