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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.
* * *
In particular, the Forms 4340 show that respondent sent
petitioner notices of balance due on the same date that
respondent made assessments against petitioner for the taxes,
addition to tax, and accuracy-related penalties determined in the
notices 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); Schaper v. Commissioner, T.C. Memo. 2002-203;
Weishan v. Commissioner, supra; see also Hansen v. United States,
7 F.3d 137, 138 (9th Cir. 1993). In addition, other notices were
sent to petitioner, at least one of which (the final notice,
discussed supra D) petitioner received; likewise, petitioner
received the Forms 4340. Such notices and forms were sufficient
to constitute notice and demand within the meaning of section
6303(a) because they informed petitioner of the amount owed and
requested payment.13 Standifird v. Commissioner, supra; Hack v.
13 Thus, we reject petitioner’s argument, which we regard
as frivolous and groundless, that notice and demand for payment
was not in accord with a Treasury decision issued in 1914 that
required a Form 17 to be used for such purpose. See Davich v.
Commissioner, T.C. Memo. 2002-255; Tapio v. Commissioner, T.C.
Memo. 2002-141.
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