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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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Last modified: March 27, 2008