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Frank v. Commissioner, T.C. Memo. 2003-88; Swann v. Commissioner,
T.C. Memo. 2003-70. The May 30, 2003, letter to petitioner from
Ms. Petersen enclosed copies of certified transcripts of account.
The Court concludes that petitioner’s complaints regarding the
assessments and verification are meritless.
Petitioner has denied receiving the notice and demand for
payment that section 6303(a) establishes should be given within
60 days of the making of an assessment. However, a notice of
balance due constitutes a notice and demand for payment within
the meaning of section 6303(a). Craig v. Commissioner, supra at
262-263. The Forms 4340 indicate that petitioner was sent
notices of balance due for each of the tax years involved.
Petitioner has also attempted to raise section 7401 as a
defense. Section 7401 directs that no civil action for, inter
alia, collection or recovery of taxes shall be commenced unless
authorized or sanctioned by the Secretary. This section has no
bearing on the instant proceeding in that the levying upon
property under section 6331 is an administrative action that does
not necessitate the institution of a civil suit.
Lastly, in his petition, petitioner requested “sanctions
against agent(s).” He also cited sections 7214 and 7433 at trial
and on brief. The record in this case reflects nothing that
would warrant any form of “sanctions” against IRS personnel.
Furthermore, statutes such as sections 7214 and 7433, imposing
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