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We likewise reject petitioners’ assertion, first raised
during the Appeals Office hearing, that they never received a
notice and demand for payment for the amounts in dispute. In
particular, during the Appeals Office hearing, petitioners argued
that a notice of balance due does not constitute a notice and
demand for payment.
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 transcripts of account that the Appeals officer provided to
petitioners during the Appeals Office hearing show that
respondent issued to petitioners notices of balance due on the
same date that respondent made assessments against petitioners
for the taxes, additions to taxes, and penalties in dispute in
this case. We hold that such notices of balance due constitute
notices and demand for payment within the meaning of section
6303(a). See, e.g., Hughes v. United States, 953 F.2d 531, 536
3(...continued)
require the Appeals officer to provide the taxpayer with a copy
of the verification at the administrative hearing. Nestor v.
Commissioner, 118 T.C. 162, 166 (2002). In any event, as stated
above, the Appeals officer did, in fact, provide petitioners with
Forms 4340, Certificates of Assessments, Payments, and Other
Specified Matters for the years 1993 through 1997.
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