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Specifically , Appeals will verify that Collection met legal and procedural requirements by reviewing whether ( 1 ) an assessment was made in accordance with the Internal Revenue Code , which requires IRS to make inquiries , determinations , and assessments of taxes ;[ Footnote 42 ] ( 2 ) a notice and demand for payment was issued to the taxpayer ;[ Footnote 43 ] and ( 3 ) the taxpayer had a balance due at the time the notice of lien or levy was issued . [ Footnote 63 ] NRCS provides these payments to landowners who agree to adopt certain conservation practices , including land management practices ( e.g ., timber stand improvement to improve forest health ) ; vegetation practices ( e.g ., planting native grasses to provide wildlife habitat ) ; and structural practices ( e.g ., fencing to keep livestock out of streams ) . [ footnote 63 ] The Barker test thus reverses the order of proof of causation and defectiveness . This increase in cash income will pull average household 's total annual income above the food poverty line of $ 738 ( footnote 14 ) . [ Footnote 20 ] In the instructions for MD-715 , issued in March 2004 , EEOC required agencies to report data to EEOC under the minimum categories designated by OMB under the revised standards for data on race and ethnicity . [ Footnote 37 ] In addition , the 1972 amendments , enacted in part to address the underrepresentation of minorities and women , require each federal department and agency to prepare plans to maintain an affirmative program of EEO . [ Footnote 37 ] When performed before refunds are disbursed , these examinations are an important control to prevent disbursement of improper refunds . [ Footnote 20 ] Given the number of positions authorized , not all FSDs have Assistant FSDs for Law Enforcement on their staff . 2317 [ footnote 37 ] or as an " enterpriser engaged in an ultrahazardous activity " . [ Footnote 37 ] In September 2004 , DHS and DOT signed a memorandum of understanding to develop procedures by which the two departments could improve their cooperation and coordination for promoting the safe , secure , and efficient movement of people and goods throughout the transportation system .