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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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Last modified: May 25, 2011