Michael Schaper - Page 11




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          transcript of account.  See Davis v. Commissioner, supra 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 for 1997.  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 transcript of account that the Appeals officer relied on                
          during the administrative process shows that respondent sent                
          petitioner a notice of balance due on the same date that                    
          respondent made assessments against petitioner for the tax,                 
          addition to tax, and accuracy-related penalty determined in the             
          notice 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); Weishan v. Commissioner, supra; see also Hansen            
          v. United States, 7 F.3d 137, 138 (9th Cir. 1993).                          








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