- 12 - 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).Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011