Tax Court ruled that IRS Appeals officers must verify that a proper assessment was made in a CDP hearing. Even if the taxpayer doesn't raise the issue until he is in Tax Court, the IRS must verify the assessment. This is the Case: Hoyle v. Commissioner, 131 T.C. No. 13 (12-3-2008)(2008-12-02)
IRS Must Verify Assessments
IRS Must Verify Assessments
IRS Must Verify Assessments
Tax Court ruled that IRS Appeals officers must verify that a proper assessment was made in a CDP hearing. Even if the taxpayer doesn't raise the issue until he is in Tax Court, the IRS must verify the assessment. This is the Case: Hoyle v. Commissioner, 131 T.C. No. 13 (12-3-2008)(2008-12-02)