Gerald H. Klawonn - Page 5

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          Petitioner further contends that respondent did not make a lawful           
          assessment on a Form 23 C, Summary Record of Assessment, that was           
          signed and dated by an assessment officer with duly delegated               
          authority.  We disagree.                                                    
               The Appeals officer properly used a Form 4340 to verify the            
          assessments of the taxes in issue.  A Form 4340 is presumptive              
          evidence that a tax has been validly assessed under section 6203.           
          Nicklaus v. Commissioner, 117 T.C. 117, 121 (2001); Davis v.                
          Commissioner, 115 T.C. 35, 40 (2000); see also Huff v. United               
          States, 10 F.3d 1440, 1445 (9th Cir. 1993); Hefti v. IRS, 8 F.3d            
          1169, 1172 (7th Cir. 1993); Geiselman v. United States, 961 F.2d            
          1, 5-6 (1st Cir. 1992); United States v. Chila, 871 F.2d 1015,              
          1017-1018 (11th Cir. 1989).  Petitioner has not alleged any                 
          irregularity in the assessment procedure that would raise a                 
          question as to the validity of the assessment.  Even though                 
          petitioner asked the Appeals officer for a Form 23 C, it was not            
          an abuse of discretion for the Appeals officer to use Forms 4340            
          for purposes of complying with section 6330(c)(1).  See Lunsford            
          v. Commissioner, 117 T.C. No. 159 (2001); Nicklaus v.                       
          Commissioner, supra at 122 n.7; Davis v. Commissioner, supra at             
               2.   Explanation of Appeals and Collection Process                     
               Petitioner alleges that respondent did not provide him with            
          an explanation of the appeals and collection process as required            
          by section 3504 of the Internal Revenue Service (IRS)                       

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