Alan R. Wylie - Page 5

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               all relevant information requested by Appeals,                         
               including financial statements, for its consideration                  
               of the facts and issues involved in the hearing.                       

               The Appeals officer relied on a Form 4340, Certificate of              
          Assessment and Payments, to verify the proper assessments of the            
          taxes in issue.  Generally, courts have held that Form 4340                 
          provides at least presumptive evidence that a tax has been                  
          validly assessed under section 6203.  See Farr v. United States,            
          990 F.2d 451, 454 (9th Cir. 1993); Geiselman v. United States,              
          961 F.2d 1, 5-6 (1st Cir. 1992); Rocovich v. United States, 933             
          F.2d 991, 994 (Fed. Cir. 1991); United States v. Chila, 871 F.2d            
          1015, 1017-18 (11th Cir. 1989); United States v. Miller, 318 F.2d           
          637, 638-39 (7th Cir. 1963).  Petitioner’s argument that the                
          production of, and reliance by the Appeals officer on, a Form               
          4340 to establish a procedurally proper assessment is an abuse of           
          discretion or irregularity is without legal support.  See Davis             
          v. Commissioner, 115 T.C. 35 (2000). "Certificates of Assessments           
          and Payments are routinely used to prove that tax assessment has            
          in fact been made.  They are presumptive proof of a valid                   
          assessment."  Guthrie v. Sawyer, 970 F.2d 733, 737 (10th Cir.               
          1992) (quotation marks and citations omitted).  Petitioner has              
          neither averred nor demonstrated any irregularity in the                    
          assessment procedure that would raise a question as to the                  
          validity of the assessment.  We therefore hold it was not an                
          abuse of discretion for Appeals to rely, in part, on a Form 4340            

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