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Petitioners have not alleged any irregularity in the
assessment procedure that would raise a question about the
validity of the assessment or the information contained in the
Form 4340. See Davis v. Commissioner, 115 T.C. 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).
Petitioners also contend that they never received a notice
and demand for payment of their tax liability 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.
* * *
In particular, the Form 4340 on which the Appeals officer relied
during the administrative process shows that respondent sent
petitioners a notice of balance due on the same date that
respondent made assessments against petitioners for the tax and
6(...continued)
verification at the administrative hearing. Nestor v.
Commissioner, 118 T.C. 162, 166 (2002). In any event, the
Appeals officer provided petitioners with a copy of Form 4340 for
the taxable year 1997.
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