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at an Appeals Office hearing if the person did not receive a
notice of deficiency for the taxes in question or did not
otherwise have an earlier opportunity to dispute such tax
liability. See Sego v. Commissioner, 114 T.C. 604, 609 (2000);
Goza v. Commissioner, supra.
Petitioner contends that before respondent may proceed with
the planned levy action, respondent must demonstrate under
section 6330(c)(1) that the underlying tax assessments for the
years 1994 through 1997 are valid. Petitioner argues that
respondent failed to verify or prove that the assessments in
question are valid inasmuch as respondent failed to provide
petitioner with Forms 23-C.
Section 6203 provides:
SEC. 6203. METHOD OF ASSESSMENT.
The assessment shall be made by recording the
liability of the taxpayer in the office of the
Secretary in accordance with rules or regulations
prescribed by the Secretary. Upon request of the
taxpayer, the Secretary shall furnish the taxpayer a
copy of the record of the assessment.
Section 301.6203-1, Proced. & Admin. Regs., requires an
assessment to be made “by an assessment officer signing the
summary record of assessment”; i.e., a Form 23-C. See Nicklaus
v. Commissioner, 117 T.C. 117, 121 (2001).
Although Federal tax assessments are formally recorded on
Form 23-C, we have held that Forms 4340 are presumptive evidence
on which an Appeals officer may rely to verify that an assessment
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Last modified: May 25, 2011