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Payments,2 for petitioners for 1994, an assessment of $4,806 was
made on February 18, 1998. Petitioners raise various arguments
that question the accuracy and effect of the Form 4340, none of
which we find has any merit. See Davis v. Commissioner, 115
T.C.__ (2000).
The IRS subsequently informed petitioners that it intended
to levy for unpaid Federal taxes for 1994, 1995, 1996 and 1997.
Petitioners filed a Form 12153, Request for a Collection Due
Process (CDP) Hearing, in response to the notice of intent to
levy.
On October 29, 1999, respondent's Connecticut-Rhode Island
Appeals Office issued a notice of determination to petitioners
stating that it had reviewed the proposed collection action. The
notice informed petitioners that it had been determined that all
requirements of administrative procedure and applicable law were
met with regard to the proposed collection action. The notice
explained that because they had already received a hearing with
Appeals regarding the 1994 liability, and the only issue raised
in the CDP hearing was their liability for the underlying tax,
they were precluded from raising the issue in a CDP hearing,
citing section 6330(c)(4).
Petitioners were further advised that if they wanted to
2Form 4340, Certificate of Assessments and Payments, is
presumptive proof of a valid assessment. See Davis v.
Commissioner, 115 T.C.__ (2000), and cases cited therein.
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