- 14 -
of section 6330(c)(1). Cf. Nicklaus v. Commissioner, 117 T.C.
117, 120-121 (2001).
Petitioners also contend that they never received a notice
and demand for payment for 1992, 1993, or 1994. The requirement
that the Secretary issue a notice and demand for payment is set
forth in section 6303(a), which provides in pertinent part:
SEC. 6303(a). General Rule.-–Where it is not
otherwise provided by this title, the Secretary shall,
as soon as practicable, and within 60 days, after the
making of an assessment of a tax pursuant to section
6203, give notice to each person liable for the unpaid
tax, stating the amount and demanding payment thereof.
* * *
The Forms 4340 that the Appeals officer relied on during the
administrative process show that respondent sent petitioners
notices of balance due on the same dates that respondent made
assessments for the taxes and additions to tax in question. 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).
Petitioners have 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). Under the
circumstances, we conclude that respondent is entitled to
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