upholding use of IRS transcripts for purposes of complying with the verification requirement until the taxpayer provides evidence of irregularity in assessment process
How later courts described this case
- upholding use of IRS transcripts for purposes of complying with the verification requirement until the taxpayer provides evidence of irregularity in assessment process
- holding, without explicit consideration of section 7521(a)(1
- "[T]here may be cases, where taxpayers were not given a proper opportunity for an Appeals hearing, where it will be appropriate for this Court to require that an Appeals hearing be held. However, we do not believe that this should be done where, as in this case, the only arguments that petitioners presented to this Court were based on legal propositions which we have previously rejected."
- “A certified transcript (Form 4340) reflecting an assessment is presumptive proof of the taxpayer’s (continued...
Written by the judges who cited it.
The opinion
Colvin, J., dissenting: I voted yes in Lunsford v. Commissioner, 117 T.C. 159 (2001), because I believe our jurisdiction in that case is provided by the notice of determination. However, I dissent here because I believe the fact that we have jurisdiction does not relieve respondent of the duty to provide an opportunity for a hearing as required by section 6330(b).
Because we have jurisdiction, if we had required respondent to provide an opportunity to petitioner to have a hearing, we could have then concluded the case by using whatever procedure is appropriate (e.g., a trial or dispositive motion) without requiring the taxpayer to file a new petition.
Gale, J., agrees with this dissenting opinion.