- 22 -
contained all the information prescribed in section 301.6203-1,
Proced. & Admin. Regs. See Weishan v. Commissioner, supra;
Lindsey v. Commissioner, supra; Tolotti v. Commissioner, supra;
Duffield v. Commissioner, supra; Kuglin v. Commissioner, supra.11
Petitioner has not alleged any irregularity in the
assessment procedure that would raise a legitimate question about
the validity of the assessments or the information contained in
the Forms 4340. See Davis v. Commissioner, 115 T.C. at 41; Mann
v. Commissioner, T.C. Memo. 2002-48. Accordingly, we hold that
the Appeals officer satisfied the verification requirement of
section 6330(c)(1). Cf. Nicklaus v. Commissioner, 117 T.C. 117,
120-121 (2001).
Petitioner also contends that he never received a notice and
demand for payment of his tax liabilities for 1997 and 1998. 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
11 To the extent that petitioner may be arguing that the
Appeals officer failed to provide him with a copy of the
verification, we note that sec. 6330(c)(1) does not require that
the Appeals officer provide the taxpayer with a copy of the
verification at the administrative hearing. Nestor v.
Commissioner, 118 T.C. 162, 166 (2002); sec. 301.6330-1(e)(1),
Proced. & Admin Regs. In any event, both the Appeals officer and
respondent’s counsel provided petitioner with Forms 4340 for the
3 taxable years in issue.
Page: Previous 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 NextLast modified: May 25, 2011