Brian and Tina Nicklaus - Page 1
















                                   117 T.C. No. 10                                    


                               UNITED STATES TAX COURT                                


                       BRIAN AND TINA NICKLAUS, Petitioners v.                        
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 4221-00L.          Filed September 14, 2001.                


                    Held:  Sec. 301.6203-1, Proced. & Admin. Regs.,                   
               does not require that one of respondent’s assessment                   
               officers sign and date Form 4340, Certificate of As-                   
               sessments and Payments, in order to have a valid as-                   
               sessment of a taxpayer’s liability.                                    
                    Held, further:  Forms 4340 that respondent pre-                   
               pared with respect to petitioners’ respective tax                      
               liabilities for taxable years 1993 through 1996 indi-                  
               cate that respondent properly assessed those liabili-                  
               ties.                                                                  
                    Held, further:  Respondent did not abuse respon-                  
               dent’s discretion in determining to proceed with col-                  
               lection of petitioners’ respective tax liabilities for                 
               taxable years 1993 through 1996.                                       









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