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that the Notice of Federal Tax Lien listed the “Kind of Tax” to
be collected as a “1040". Petitioner contended that there was no
1040 tax under the Code, and, therefore, any such tax cannot be
legally collected and any payment would be voluntary. Further,
in the attachment to the Form 12153, petitioner argued that the
presumption normally afforded a Form 4340, Certificate of
Assessments and Payments, should not apply where the notice sent
to him shows the kind of tax assessed as a 1040.
While it is true that a 1040 is not a tax under the Code,
Form 1040, U.S. Individual Income Tax Return, is recognized by
tax professionals and laymen alike as the form filed generally to
report income tax, which is a tax under the Code. Petitioner’s
challenges to the underlying tax liability and the assessment of
taxes on this basis do not present a genuine issue of material
fact.
In any event, the underlying tax liability is not an issue
that can be raised at the hearing if the taxpayer has received a
notice of deficiency. See sec. 6330(c)(2)(B). Although there
was some dispute in the hearing as to whether petitioner
“received” notices of deficiency for taxable years 1990, 1991,
1992, 1993, and 1994, or refused to accept them,6 he failed to
6At the Appeals hearing, petitioner argued that he did not
receive the notices of deficiency for the underlying tax
liabilities. The notices of deficiency were sent by certified
mail to petitioner’s last known address; however, the notices
(continued...)
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