- 11 - validity of the assessment. We conclude, as we did in Nestor v. Commissioner, supra at 167, that petitioners have suffered no prejudice by their receipt of the Form 4340 after the hearing. Accordingly, for the reasons stated above, we sustain the Commissioner’s proposed levy. We have considered all arguments made by petitioners, and those not discussed herein have been rejected as without merit. Decision will be entered for respondent.Page: Previous 1 2 3 4 5 6 7 8 9 10 11
Last modified: May 25, 2011