Christopher Kiley - Page 23

                                       - 23 -                                         
               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 dates that                    
          respondent made assessments against petitioner for the taxes 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.  Standifird v. Commissioner, supra; Hack v.                        
          Commissioner, T.C. Memo. 2002-244; Hack v. Commissioner, T.C.               
          Memo. 2002-243; see Elias v. Connett, 908 F.2d 521, 525 (9th Cir.           
          1990) (“The form on which a notice of assessment and demand for             
          payment is made is irrelevant as long as it provides the taxpayer           
          with all the information required under 26 U.S.C. � 6303(a).”).             
               Finally, petitioner has failed to raise a spousal defense.             

Page:  Previous  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  22  23  24  25  Next

Last modified: May 25, 2011