Jose A. Perez - Page 12

                                       - 12 -                                         
          amount of the assessment.6  See sec. 301.6203-1, Proced. & Admin.           
          Regs.  The MFTRA-X transcripts further indicate that the                    
          examination assessments were made on September 11, 1989, with               
          respect to 1984, 1985, and 1986, and June 11, 1990, as to 1987.             
               Petitioner next contends that even if the assessments were             
          properly made, he was not given notice thereof as required by               
          section 6303.  He also claims he was not given proper notice of             
          intent to levy as required by section 6331.  Both claims are                
          meritless.  Forms 4340 for each of the years at issue are in the            
          record and show that petitioner was sent “Statutory Notices of              
          Intent to Levy” on March 18, 1991, and June 19, 1995.  Either of            
          these notices is sufficient to satisfy the notice requirement of            
          section 6331.  In addition, a notice of intent to levy can                  
          satisfy the notice requirement of section 6303.  Hughes v. United           
          States, 953 F.2d 531, 536 (9th Cir. 1992); Standifird v.                    
          Commissioner, supra.  Petitioner’s contentions concerning his               
          notice under sections 6303 and 6331 demonstrate no abuse of                 
               Petitioner’s contention that he did not receive notices of             
          deficiency with respect to the examination assessments likewise             
          has no merit.  By signing Forms 4549 and CP-2000, petitioner                
          consented to the immediate assessment of the tax liabilities set            

               6 The MFTRA-X transcripts for 1985 and 1986 introduced as              
          exhibits are illegible in some respects, but legible copies are             
          contained elsewhere in the record.                                          

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  Next

Last modified: May 25, 2011