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6203, give notice to each person liable for the unpaid
tax, stating the amount and demanding payment thereof
* * *.
In particular, the IMF transcript on which the Appeals officer
relied during the administrative process shows that respondent
sent petitioner a notice of balance due on the same date that
respondent made assessments against petitioner for the tax,
addition to tax, and accuracy-related penalty determined in the
notice of deficiency. A notice of balance due constitutes a
notice and demand for payment within the meaning of section
6303(a). See, e.g., Hughes v. United States, 953 F.2d 531, 536
(9th Cir. 1992); Weishan v. Commissioner, supra; see also Hansen
v. United States, 7 F.3d 137, 138 (9th Cir. 1993). Indeed,
petitioner even attached a copy of the February 7, 2000, notice
and demand to his letter dated March 4, 2000, acknowledging
receipt of such document.
Petitioner has failed to raise a spousal defense, make a
valid challenge to the appropriateness of respondent’s intended
collection action, or offer alternative means of collection.
These issues are now deemed conceded. Rule 331(b)(4). In the
absence of a valid issue for review, we conclude that respondent
is entitled to judgment as a matter of law sustaining the notice
of determination dated May 9, 2001.
B. Imposition of a Penalty Under Section 6673
We turn now to that part of respondent’s motion that moves
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