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The same is true of this case: The Appeals officer verified that
the assessments were made with a Form 4340, and petitioner has
presented no evidence of any irregularity in the assessment
procedure. No genuine issue of material fact has been presented.
Petitioner also argued in the Form 12153 attachment that he
did not receive a notice and demand for payment as required under
section 6303.10 It is not apparent from that attachment whether
petitioner was challenging the physical “receipt” of the notice
or the validity of the notice received. In any event, petitioner
did not raise the issue at the Appeals hearing, in his petition
to this Court, or in his response to respondent’s motion for
summary judgment. We must, therefore, find that the issue was
conceded. See Nicklaus v. Commissioner, 117 T.C. ___, ___ (2001)
(slip op. at 6 n.4).
Petitioner contended throughout the hearing that he could
not present a defense because he was not given a set of
procedures governing the Appeals hearing and the presentment of
issues therein. Attached to the notice given to petitioner of
his right to a hearing under section 6320 was Publication 1660
9(...continued)
v. United States, 953 F.2d 531, 535 (9th Cir. 1992).
10Sec. 6303(a) requires the Secretary to send a notice of
assessment of a tax and a demand for payment within 60 days after
the assessment is made. “Such notice shall be left at the
dwelling or usual place of business of such person, or shall be
sent by mail to such person’s last known address.” Sec. 6303(a).
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