T.C. M em o . 2 0 1 7 -2 4 4

UNITED STATES TAX COURT

J AM ES HAWVER, Pet i t i o n er v . COM M ISSIONER OF INTERNAL REVENUE, Res po n d en t

Do ck etNo . 2 0 7 92 -1 5 L. Fi l edDecem b er 1 1 , 2 01 7
.

J an i ce Bu rn s Ki n g, fo r p et i t i o n er. Sh an n o n E. Craft , fo r res p o n d en t .

M EM ORANDUM FINDINGS OF FACT AND OPINION PUGH, Ju d g e: Pet i t io n er, wh i l e res i di n g i n Geo rg i a, t i m el y fi l eda p et i t i o n
s eek i n g rev i ew o f a No t ice o f Det erm i n at i o n Co n cern in g Co l l ect i o n Act i o n(s )- 2
-

[* 2 ] Un d er Sect i o n 6 3 2 0 an d/ o r 6 3 3 0 , 1 s u s t ai n in g a No t i ce o f In t en tt o Lev y an d th e fi li n g o f a No ti ce o f Fed eral Tax Li en wi th res p ect t o p et i t i o n er’ s o ut s t an d i n g Fed eral i nco m e t ax l i ab i l i ti es fo r 2 0 0 5 an d 2 0 0 7 . Pet i t i o n er d o es n o td i sp u t e
res p o n d en t’ s d et erm i n at i o n as t o 2 00 7 ; h e d i s p u t es o n l y res p o n den t ’ s d et erm i n at i o n as t o h i s u n d erl y i n g l iab i l it y fo r 2 0 05
. FINDINGS OF FACT So m e o f t h e fact s h av e b een s ti p u lat ed an dare s o fo u n d. I. Tax Retu rn Fi l i n g OnJ u ly 1 1 , 2 0 08 , p et i t i on er fi l ed h i s Fo rm 1 0 4 0 , U.S. In di v i du al In co m e Tax Retu rn , fo r t h e t ax ab l e y ear 2 0 0 5 (o ri g i n al retu rn ). Onh i s o ri g i n al retu rn , p et i t i o n er rep o rt edg ro s s i n co m e o f $ 2 7 7 ,9 8 3 an dt o t al t ax o wed o f $ 89 ,8 7 6 . In 2 0 0 8 , b efo re fi l i n g th e o ri g in al retu rn , h e m ad e t h ree p aym en t s o f $ 1 ,0 0 0 each t o ward h is 2 0 05 t ax l i ab i l it y . Pet i t i o ner t h en en g ag eda d ifferen tacco u n t an t . W i t h th e h el p o f t hat
acco u n t an t , o n Decem

ber 9 , 2 0 0 9 , p et i t i on er s ub m it t edt o th e In t ern al Rev en u e Serv i ce (IRS) a Fo rm

1 0 4 0 X, Am en d edU.S. In d i v idu al In co m e Tax Retu rn , fo r

1 Un l es s o t h erwi s e i n d i cat edal l s ect i o n referen ces are t o th e In t ern al Rev enu e Co de o f 1 98 6 , as am en d edan di n effect atal l rel ev an tt i m es . Ru l e referen ces are t o th e Tax Co u rtRu l es o f Pract i ce an dPro cedu re. Al l m o net ary am ou n t s are ro u n dedt o t h e n eares td o l l ar.- 3
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[* 3 ] 2 0 0 5 (am en d edretu rn ). Th e am en d edretu rn i nd i cat ed t h atth e ch an g es
co n si s t edo f i n co m e an dd edu ct i o n s th atwere o m it t edfro m th e o ri g i n al retu rn , redu ci n g th e o ri g i n al t ax l i ab i l it y b y $ 6 6 ,4 6 3
. Th e IRS reject edth e am en d edretu rn as u np ro ces s ab l e b y Let ter 9 1 6 C, No Co n s i d erat i o n , d at edFeb ru ary 3 , 2 0 1 0 , s t at i n g : “ Th e l aw al l o ws y o u t o fi l e a cl ai m fo r a refu n do f t ax es y o up ai d . Th e l aw d o es n o tal l o w y o ut o fi l e a cl ai m t o redu ce t h e t ax y o uo we”. OnFeb ru ary 9 , 2 0 1 0, p et i t i o n er s ub m i t t edan o t h er co p y
o f t h e am en d edretu rn , wh i ch th e IRS ag ai n reject edb y Let t er 9 1 6 C d at edM arch 3 , 2 01 0 , fo r th e s am e reas o n . Pet i t i o n er’ s acco u n t an tthen req u es t edan Ap p eal s h eari n g wi t h res p ectt o t h e d i s al l o wedam en d edretu rn , wh i ch the IRS al s o reject ed b y Let t er 9 1 6 C d at edSep t em b er 9 , 2 0 1 0
. InLet t er 9 1 6 C, t h e IRS n o t i fi ed p et i t i o n er t h ath e h adt o p ay th e t ax o wedb efo re t h e IRS wo u l dco n si d er t h e ap p eal an drei terat edth e s t at em en t s ab ov e reg ard i n g cl ai m s fo r refu n d s b ei n g l i m i ted t o am o u n t s p ai d . Pet i t io n er s ub m it t edy etan o th er co p y o f t h e am en d ed retu rn o n No v em

b er 1 9 , 2 0 1 2. Th i s t i m e, t h e IRS reject edth e am en d edretu rn b y Let t er 1 0 5 C, To t al Cl ai m Di s al l o wan ce, d at edFeb ru ary 2 1 , 2 01 3 , s t at i n g : “ Yo u fi led y o u r cl ai m

m ore t h an 3 y ears aft er y o ufi l ed y o u r t ax retu rn ”. Un d et erred b y

th es e reject i o n s , p et i t i on er s ub m i tt eda co p y o f t h e am en d ed retu rn fo r a fo u rt h t i m e o n M arch 2 2 , 2 0 1 3 . Bu t th i s t i m e, i n s teado f an o t h er- 4
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[* 4 ] reject i o n l et t er, p et it i on er recei v edLet t er 4 3 6 4 C d at ed Decem ber 4 , 2 01 3 , th ats t at ed : “ W e h av e ad

ju s t edy o u r acco un tas y o ureq ues t ed ”. Let t er 4 3 6 4 C i s a
res p o n s e g en erat edb y

th e IRS ab o u t a co rrect i o n o r ad ju s t m en tb ei n g m ad e i n
res p o n s e t o a cl ai m

fi l edb y a t ax p ay er. Let t er 4 3 6 4C d idn o t s t at e an am o un tb u t
ex p lai n edth at “ [i ] f t h e ad ju s t m en tres u l t s i n y o uo wi n g m o n ey , we wi ll s en dy o ua
s ep arat e n o t ice t h at wi l l t el l y o uth e am o u n ty ouo we fo r t h e t ax p eri o d s h o wn ”. Ho wev er, th e IRS m ad e n o ad ju s t m en t s t o p et it i on er’ s acco u n ttran scri p t t o i n d i cat e t h atth e am en d ed retu rn was accep t ed . In s t eado n J an u ary 1 4 , 2 0 1 4 , th e IRS i s s u eda No t i ce o f In t en t t o Lev y an dNo t ice o f Yo ur Ri g h t t o Heari n g fo r 2 0 0 5 an d2 0 0 7 (l ev y n o t i ce). An do n M arch 1 1 , 2 0 1 4 , th e IRS i s s ueda No t i ce o f Fed eral Tax Li en Fi l i n g an dYo u r Ri g h tt o a Heari n g Un d er IRC 6 3 20 fo r 2 0 0 5
an d 2 0 0 7 (l i en n o t i ce). II. Co l l ect i o n Pro ceed i n g s Pet i t i o ner t i m el y

s o u g h t an ad m i ni s t rat i v e h eari n g reg ard i n g b o th p ro p o s ed
co l l ect i o n act i on s . As p art o f t h atad m i n i s t rat i ve rev i ew, the s et t l em en to ffi cer
as s i g n edp et i t i on er’ s 2 0 0 5 u n d erl y i n g l i ab il i t y i s s u e t o an o t h er Ap p eal s o ffi cer wh o i n tu rn referred th e cas e t o th e IRS Ex am i n at i o n Di v i s io n fo r rev i ew. As p art
o f t h at rev i ew, th e rev en u e ag en ti s s ued Fo rm 4 5 6 4 , In fo rm at i o n Do cu m en t Req ues t , t o p et i t i o n er fo r reco rd s t o s ubs t an ti at e rep o rt edi n co m e an dd edu ct i o ns- 5
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[* 5 ] cl ai m edo n p et it i o n er’ s am en d edretu rn . Aft er recei v i n g the rev en u e ag en t ’ s rep o rtth e Ap p eal s o ffi cer i s s u edFo rm 4 5 4 9 , In co m e Tax Ex am i n at i o n Ch an g es , d at edAp ri l 2 9 , 2 0 1 5 . Th o s e ch an g es i n cl u d edthe red uct i o n o f p et i t io n er’ s i n co m e t ax l i ab i l i t y

fo r 2 0 0 5 b y

$ 1 1 ,1 6 3 , ab at em en t o f a $ 2 0 ,2 22 l at e fi l i n g ad d it i o n t o t ax fo r t h e 2 0 0 5 o ri g i n al retu rn , an da co m p u t at i o n al ad

ju s tm en tth at redu ced th e l at e p aym en tad d i t i o n t o t ax fo r t h e 2 0 0 5 o ri g i n al retu rn b y $ 2 ,7 9 1
. OnJ u ly 1 5 , 2 0 15 , res p o nd en ti s s u eda n o t i ce o f d et erm i n at i o n . Th e n o t i ce
s t at edth atth e s et tl em en t offi cer co n cl u d edth atp et i t i o n er was p recl u dedfro m ch al l en g i n g th e u n d erl y i n g l i ab i l i t y b ecau s e h e h adh ada p ri o r o p po rtu ni t y t o ch al l en g e t h at l i ab i li t y

b utth ath i s u nd erl y i n g l iab i l i t y was co ns i d ered u n d er Ap p eal s’ g en eral au t ho ri t y . Th e n o ti ce t h en d es cri b edad ju st m en t s t h atAp p eal s
m ad e t o p et i t i o n er’ s l i ab i li t y th atwere b as ed o n t h e IRS ag en t ’ s rev i ew o f p et i t i o n er’ s am en d edreturn an dd o cu m en t at i on p ro v i d ed
. OPINION In an ad m i n i s t rat i ve h eari n g th e s et t l em en to ffi cer m u s t v eri fy th atthe req u i rem en t s o f an y

ap p l i cab l e l aw o r ad m in i s t rat iv e p ro cedu re h av e b een m et , 2
co n si d er i s s u es p ro perl y

rai s edb y th e t ax p ay er, an dco n s i der wh et h er t h e p ro p o sed

2 Pet i t i o n er h as n o tch al l en g edwh et h er t h e s et tl em en t o ffi cer s at i sfi edth e v eri fi cat i o n req u i rem en t s o f s ec. 6 3 3 0 , an do u r rev i ew o f t h e reco rdan dth e n o t i ce o f d et erm i nat i o n l i k ewi se rev eal s n o i rreg u l ari t i es .- 6
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[* 6 ] co l l ect i o n act i on b al an ces th e n eedfo r t h e effi ci en tco l l ect io n o f t ax es wi th th e t ax p ay er’ s l eg it i m at e co n cern th atan y co ll ect i o n act i on b e n o m o re i n t ru s i v e th an n eces s ary . Sec. 6 3 30 (b ) an d(c)(3 ). Th e o n l y i s s u e rai s edatth e h eari n g was p et i t i o n er’ s l i ab i l i t y

fo r 2 0 0 5 an dwh et h er Let ter 4 3 6 4 C b o un dthe IRS. Pet i t io n er’ s p ret ri al m em o ran du m s t at edthatth e i ss u e fo r u s t o d eci de i s

“ [p ] ro ces s i n g an dd et erm i n at i o n o f [F] o rm 1 0 40 X an dal l o wan ce o f ‘ reb at e refu nd ’ (ab at em en t ) o f i n co m e t ax fo r 2 0 0 5 ”. Res p o n d en t ’ s p ret ri al m em o ran du m fram edth e i ss ue as “ [w] h eth er p et i t i o n er can p ro v e t h ath i s 2 0 0 5 i n co m e t ax l i ab i l i ty sh o ul db e l es s th anth e as s es s edam o u nt ”. Attri al p et it i on er d i d n ot p res en tan y

ev i d en ce reg ard i ng h i s u n d erl y i n g l i ab i l i t y ; rat h er h e arg u edth at Let t er 4 3 6 4 C was co rrect an ds h o u l db i ndth e IRS. Th ere i s n o d i s p u t e t h atth e IRS i s s uedatl eas to n e erro n eo u s l et t er t o p et i t i o n er. Res po nd en targ u es th atLet t er 4 3 6 4 C was th e erro n eo u s l et t er. Pet i t io n er arg u es th atth is was th e o n l y co rrect l et t er; al l t h e o t h ers were i n co rrect . It is l i k el y

th atal l o f t h e l et ters were i s s u edi n erro r: Let t ers 9 1 6C an d1 0 5 C b ecau s e p et i ti o n er h adn otfi l eda cl ai m fo r refu n d, an dLet t er 4 3 6 4C b ecau s e t h e IRS m ad e n o co rres p o nd i n g ad ju s t m en tt o p et i t i o n er’ s acco u n t . Reg ard les s o f wh atth e p ri o r erro r was , wh en g i v en t h e o p p o rtu n i t y attri al , p et it i o n er o ffered n o
s up p ortfo r h is p o s i t i o n th atLet t er 4 3 6 4 C was co rrect .- 7
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[* 7 ] Res p o n d en td o es n otd i sp u t e t h atp et it i on er d i d n o th av e a p ri o r o p p o rtu n i t y t o ch al l en g e h i s 2 0 0 5 l i ab i l it y , p u t t i n g h is u n derl y i n g l i ab i l i t y at i s su e b efo re u s . 3 Wh ere, as h ere, t h e u n d erl y i n g t ax l i ab i l i t y i s at i s s u e, t h e Co u rt rev i ews th e Co m m i s s i o n er’ s d et erm in at i o n d e n o v o. Go za v . Co m m i s s i on er, 1 1 4 T.C. 1 7 6 , 1 8 1 -1 8 2 (2 0 0 0 ). Th e t ax p ay er b ears th e b u rd en o f p ro of reg ard i ng h i s o r h er
u n d erl y i n g l iab il i ty . See Ru l e 1 4 2 (a). As we n o t edattri al , wh il e we co ul d
co n si d er t h e u n d erl y in g l i ab i l i t y d e n o v o , th ere i s n o ev i den ce fo r u s t o co ns i d er b ecau s e p et i ti o n er p ro du cedn o ev i d en ce t o s ub st an t i at e t h e ad ju s t m en t s th ath e cl ai m edo n h i s am en d edretu rn . Pet i t i o ner h as n oto ffered an y au th o ri t y fo r h i s p ro p o s i t i o n thatLet t er 4 3 6 4 C i s a b i n d i n g d et erm in at i o n , n o r co u l dwe fi ndan y s u ch au t h o ri t y . Pet i t i o n er d o es
n o tcl ai m th atLet t er 4 3 6 4 C i s a cl o s i n g ag reem en tu n d er s ect i o n 7 1 21 o r
co m p ro m i s e u n d er s ect i on 7 1 2 2 . An dwe kn o w o f n o o t her n ot i ce t h atwo u l db i n d th e IRS i n th e way

p et it i o n er cl ai m s . Ev en a n o ti ce o f d efi ci en cy i s n o ts o b i n d i n g ; o u r Ru les an t i ci p at e t hatth e IRS m ay as s ertn ew m at t ers , i ncreas es i n d efi ci en cy , an d affi rm at iv e d efen s es i n an an s wer al t h o u g h t h e IRS wi l l b ear t h e

3 Th e p art ies h av e n o tex p l ai n edth e b as i s fo r t h e s t at em en t i n th e n o t i ce o f d et erm i n at i o n t h atp et i t i o ner h adh ada p ri o r o p p o rtu n i t y t o ch al l en g e h is l i ab i l i t y ; b u tas res p on d en td o es n o tt ak e t h i s p o s it i on , we wi l l n o tco n cern o u rs el v es wi t h th e p ro v en an ce o f t h e s tat em en t .- 8
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[* 8 ] b u rd en o f p ro of as to th os e m at t ers . Ru l e 1 4 2 (a); s ee al s o s ecs . 6 2 12 (a), 6 2 1 4 (a). No r d o we accep t p et i t i o n er’ s arg um en tth atth e IRS n ev er rev o k edth e

“ co rrect al lo wan ce l et t er”. Th e IRS n ev er ad ju st edp et i t i o n er’ s acco u n ttran s cri pt , an d i ti s su edth e l ev y

an dl i en n o t i ces ati s s u e h ere. Iti s wel l es t ab l i s h edth atth e IRS i s n o tb o u ndb y

erro n eo us , i n co rrect , o r i n co m p l et e ad v i ce g i v en b y

ag en t s . Bo rn s t ei n v . Un i t edSt at es , 1 70 Ct . Cl . 5 7 6 , 5 82 (1 9 6 5 ); Sch wal b ach v . Co m m i s s i o n er, 1 1 1 T.C. 2 1 5 , 2 2 8 n .4 (1 9 98 ). 4 An d, as p art o f th e ad m i ni s t rat i v e
rev i ew o f th e p ro p o s edco l l ect i o n act i o n s, th e IRS m ad e cert ai n ad ju s t m en t s t o p et i t i o n er’ s u n derl y i n g l i ab i l it y . Th atrev i ew d i dn o tres u l ti n wh ol es al e accep t an ce o f p et i t i o n er’ s am en d edretu rn , b u t s uch a d e n o v o rev i ew i s th e rel i ef th atp et i t i o n er s o u g h t fro m Ap p eal s an di s en t i t l edt o b efo re u s , n o taccep t an ce o f h i s am en d edretu rn wi t h o utch an g e. W e al s o reject p et i t io n er’ s arg u m en tth atLet t er 4 3 6 4 C was a

“ d et erm i nat i on ” wi t h i n th e m ean i n g o f s ect i o n 1 3 1 3 b ecau s e i twas “ a fi n al

4 Pet i t i o n er d i dn ot arg u e t h atth e d o ct ri n e o f equ i t ab l e es t o p p el ap p l i es ; th at i s the u s u al arg u m en twh en the IRS i ss u es erro n eo u s l et t ers o r n o ti ces . Inan y ev en t, p et i ti o ner i d en t i fi edn o d et ri m en t al rel i an ce o n t he erro n eo u s l et t er, an d th erefo re t h e d o ctri ne wo ul d n o tp ro v i de an y rel i ef. See, e.g ., Graff v
. Co m m i s s i o n er, 7 4 T.C. 7 43 , 7 6 1 -7 6 5 (1 9 8 0 ), aff’ d , 6 7 3 F.2 d 7 8 4 (5 t h Ci r. 1 9 8 2 ). Pet i t io n er d i drel y

o n Let t er 4 3 6 4 C attri al , b u twas g i v enthe o p p o rtu n i t y t o o ffer ev i d en ce o f h i s u n d erl y i n g l i ab i l i t y an dch o s e i n s t ead t o rel y o n l y o n Let ter 4 3 6 4 C.- 9
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[* 9 ] d i s p o s i t i o n ”. Th e s tatu t e p ro v i d es th at“ a cl ai m fo r refu n d s hal l b e d eem ed fi nal ly d i s p o s edo f * * * as t o i t em s wi t h res p ectt o wh i ch t h e cl ai m was al l o wed , o n th e d at e o f al l owan ce o f refu n do r cred i t ”. Sec. 1 3 1 3 (a)(3 ). Bu t Let t er 4 3 6 4 C d o es no ti n d i cat e th e am o u nt al l o wed , an d n o co rres po n d i n g ch an ges were m ad e t o p et i t i o n er’ s acco u n ttran s cri p t . M o re g en eral l y , th e m i t i gat i o n p ro v i si o n s o f
s ect i on s 1 3 1 1 t o 1 3 1 4 d o n o t ap p l y t o co rrect th e erro r p et i t i o n er al l eg es n eed s
m i t i gat in g , n am el y

th e al l eg ed l y

erro n eo u s i s su an ce o f t h e l ev y n o t i ce an dth e l i en
n o t i ce t o h i m . Secs . 1 3 1 1 an d 1 3 1 2 ; s ee Beau dry M o t o r Co
. v . Un i tedSt at es , 9 8 F.3 d1 1 6 7 , 1 1 6 8 (9 t h Ci r. 1 9 9 6 ); Co s t el l o v . Co m m i s s i o n er, T.C. M em o . 2 0 1 6 -3 3 , at* 7 -* 8
. Wh i l e p et i t i o n er al l eg es th atth e s et t l em en t o ffi cer v io l at eds ect i o n 6 3 3 0 , 5 th e al l eg edv io l at i o n (a fai l u re t o d i s cu s s ad ju s t m en t s t o p et i t i o n er’ s u n d erl y i n g l i ab i l i ty ) rel at es t o th e d et erm i nat i o n o f p et i t i o n er’ s u n derl y i ng l i ab il i t y . Bu twh en a t ax p ay er’ s u n derl y i n g l i ab i l i t y i s ati s s ue, we rev i ew t h atu n d erl y i ng l i ab il i t y d e
n o v o . An di n o ur d e n o vo rev i ew o f a t ax pay er’ s u n d erl y i ng l i ab il i ty we co n s i der
ev i d en ce o f t h at t ax p ay er’ s i n co m e an d d edu ct i o n s ; we d o n o trev i ew act io n s t ak en b y th e Co m m i s s io n er du ri n g t h e au d i t p ro ces s fo r ab us e o f d i s cret i o n . See Green b erg ’ s Ex p res s , In c. v . Co m m i s s i o n er, 6 2 T.C. 3 2 4 , 3 27 -3 2 8 (1 97 4 )

5 Pet i t i o n er ci t eds ec. 6 3 0 3 ; we as s u m e s ec. 6 3 3 0 was i n t en d ed
.- 1 0 -

[* 1 0 ] (d es cri b i n g t h e rat io n al e fo r n o tl o o k in g b eh i n d a n o t i ce o f d efi ci en cy as

“ th e factth ata t ri al b efo re t h e Tax Co u rti s a p ro ceed in g d e n o v o; o u r d et erm i n at i o n as t o a p et i t i o n er’ s t ax l i ab i l i t y m u s tb e b as edo n t he m eri t s o f t h e
cas e an d n o tan y

p rev i o u s reco rdd ev el o p ed atth e ad m i n i s t rat i v e l ev el ”). Pet i t i o ner ci t es s ect io n 6 4 0 4 (a) as au t h o ri t y fo r ab at em en t . Th atwo u l d req u i re u s t o co n cl u d e th atth e am o u n ts were ex ces s iv e, b u twe h av e n o ev i d en ce
o n wh i ch we co ul db as e s uch a co n cl u s io n . An dab at em en tu n d er s ect io n 6 4 0 4 (a) i s n o tav ai lab l e wi t h res p ectt o as s es s m en t s o f i n co m e t ax . Sec. 6 4 0 4 (b ). Fi n al l y , we can n o taccep tp et i t i o ner’ s arg um en tth atLet t er 4 3 6 4C i s cred i b l e ev i d en ce o f h i s u nd erl y i n g l i ab i l i t y s h i ft i n g t he b u rd en o f p ro o f t o
res p o n d en t p u rs u an t t o s ect i o n 7 4 9 1 . Becau s e Let ter 4 3 6 4 C co n fl i ct s wi t h o t h ers , i t serv es t o es t ab l is h o n l y t h atth e IRS i s s u edatl eas t o n e erro neo u s l et t er t o p et i t i o n er. Th e ques t i on i s wh i ch o n e (o r o nes ). W e ag ree wi t h p et i t io n er t h ati ti s p o s s i b l e t h atth e IRS i ss u edth ree i n co rrect l et t ers b efo re i s s u i n g a co rrect l et t er. Bu t p et i t i o n er o fferedn o ev i den ce t o s up p o rth is p o s it i o n th atLet t er 4 3 6 4 C was
co rrect an dth e p reced i n g th ree l et t ers were i n co rrect , ev en th o u g h h e was en t i t l ed t o d e n ov o rev iew o f h i s u n d erl y i n g l i ab i l i t y . Th erefo re we h o l dth at p et it i o n er h as
n o tm etth e req u irem en t s o f s ect i o n 7 4 91 t o s h i ftth e b u rd en o f p ro o f t o
res p o n d en t. See s ec. 7 4 91 (a)(1 ) (req u i ri n g a t ax p ay er t o “ i n tro du ce[] cred ib l e- 1 1 -

[* 1 1 ] ev id en ce wi t h res p ectt o an y fact u al i ss u e rel ev an tt o as cert ai n i n g t h e l i ab i l i ty of t h e t ax p ay er”). Pet i t i o ner, wh o was rep res en t edb y co u n s el , ch o s e n o tt o p ro du ce ev i d en ce
o f h i s i n co m e an dd edu ct i o n s ev en th o u gh h i s acco u n tan tt es t i fi edth at s om e
s up p ort i n g d o cu m en t at i on d i d ex i s t . He n o w m u s t face t h e co n s equ en ces o f t h i s ch o ice as we rejecth is p o s i t i o n an dup h o l dth e n o ti ce o f d et erm i n at i o n . Co n cl u s io n Onth e b as is o f o u r rev i ew o f t h e ev i d en ce o ffered attri al , we co n cl u d e t h at Ap p eal s s at i sfi ed t h e v eri fi cat i o n req u i rem en t s o f s ect i o n 6 3 3 0 an dd i d n o tab u s e i t s d i s cret i o n i n s us t ai n i n g th e p ro p o s edco l l ect i o n act i o n s . An y co n t en t i o n s we h av e n o tad dres s edare i rrel ev an t , m o o t , o r m eri t l es s . To refl ectthe fo reg o i n g , Anap p ro p ri at e o rd er an d d eci s i o n wi l l b e en t ered
.