Robert Hurford and Catherine Simone Hale - Page 9




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               Federal tax assessments are formally recorded on a record              
          of assessment.  Sec. 6203.  The summary record of assessment,               
          through supporing records, must “provide identification of the              
          taxpayer, the character of the liability assessed, the taxable              
          period, if applicable, and the amount of the assessment.”  Sec.             
          301.6203-1, Proced. & Admin. Regs.                                          
               Section 6330(c)(1) does not require the Commissioner to                
          rely upon a particular document to verify that the requirements             
          of any applicable law or administrative procedure have been met             
          in a collection matter.  See Kuglin v. Commissioner, T.C. Memo.             
          2002-51.  We have held that Forms 4340 are presumptive evidence             
          on which an Appeals officer may rely to verify that an                      
          assessment was made against a person for purposes of sections               
          6320 and 6330.  Davis v. Commissioner, 115 T.C. 35, 40-41                   
          (2000); see Nestor v. Commissioner, 118 T.C. 162, 166-167                   
          (2002).                                                                     
               The record shows that, prior to the Appeals Office hearing             
          in this matter, the Appeals officer reviewed Form 4340 with                 
          regard to petitioners’ account for 1996, and provided                       
          petitioners with a copy of the same.  The Form 4340 is                      
          presumptive evidence that all applicable laws and administrative            
          procedures were met as required under section 6330(c)(1).                   
          Moreover, petitioners have not demonstrated any irregularity in             
          the assessment procedure that would raise a question about the              






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