John W. Schroeder, Jr. - Page 13




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          117, 120-121 (2001).                                                        
               Petitioner also contends that he never received a notice and           
          demand for payment for 1992.  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 on which the Appeals officer                 
          relied during the administrative process shows that respondent              
          sent petitioner a notice and demand for payment on the same date            
          that respondent made assessments against petitioner for the tax             
          and additions to tax determined in the notice of deficiency.                
          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).                                    
               Petitioner has failed to raise a spousal defense, make a               
          valid challenge to the appropriateness of respondent’s intended             
          collection action, or offer alternative means of collection.                
          These issues are now deemed conceded.  Rule 331(b)(4).  In the              
          absence of a valid issue for review, we conclude that respondent            
          is entitled to judgment as a matter of law sustaining the notice            
          of determination dated June 8, 2001.                                        






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