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Certificate, which is the summary record of assessment.8 The
Appeals officer informed petitioner that a Form 4340 was
sufficient to verify that the taxes were properly assessed. The
Appeals officer showed petitioner the Form 4340, which clearly
showed that the assessment of taxes was in fact made and
explained to petitioner its significance.
In Davis v. Commissioner, 115 T.C. 35 (2000), the taxpayer
involved argued that a “valid” summary record of assessment did
not exist because he was not given a Form 23C. We held that the
Appeals officer could rely on a Form 4340 to verify that a valid
assessment existed. Id. at 40-41. Since the taxpayer did not
point to any irregularity in the assessment procedure, we granted
respondent’s motion for a judgment on the pleadings. Id. at 41.9
8Sec. 6203 requires the Secretary to record a liability of
the taxpayer and to furnish a copy of the record of assessment to
the taxpayer on request. Sec. 301.6203-1, Proced. & Admin.
Regs., provides that an assessment officer shall make the
assessment and sign a “summary record of assessment”. This
record “through supporting records” shall identify the taxpayer,
the character of the liability, the taxable period, and the
amount of the assessment.
9Form 4340, Certificate of Assessments and Payments,
provides presumptive evidence that an assessment has in fact
occurred. See Nicklaus v. Commissioner, 117 T.C. ___, ___ (2001)
(slip op. at 8); Davis v. Commissioner, supra at 40; Wylie v.
Commissioner, T.C. Memo. 2001-65. Nevertheless, it is not
conclusive and further examination may be required in some
instances where the taxpayer points to an irregularity. See,
e.g., Huff v. United States, 10 F.3d 1440, 1446 (9th Cir. 1993)
(where the assessment date did not appear on Form 4340). But, in
a case such as this, where the taxpayer presents no evidence of
an irregularity, the presumption remains applicable. See Hughes
(continued...)
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