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Weishan v. Commissioner, supra; Lindsey v. Commissioner, supra;
Tolotti v.Commissioner, supra; Duffield v. Commissioner, supra;
Kuglin v. Commissioner, supra.
Petitioners also contend that they never received a notice
and demand for payment for 1996 or 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 Forms 4340 that respondent provided to the Court show that
notices of balance due were issued to petitioners on the same
dates that respondent entered assessments against petitioners for
the taxes and accuracy-related penalties set forth in the notices
of deficiency for 1996 and 1997. We hold that 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.
Petitioners have not alleged any irregularity in the
assessment procedure that would raise a question about the
validity of the assessments or the information contained in the
transcripts of account or Forms 4340. See Nestor v.
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