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3. Notice and Demand
Petitioner contends that he did not receive a notice and
demand for payment for any of the 3 tax years at issue as
required by 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 form on which a notice of assessment and demand for
payment is made is irrelevant as long as it provides the taxpayer
with all the information required under 26 U.S.C. � 6303(a).”
Elias v. Connett, 908 F.2d 521, 525 (9th Cir. 1990).
The TXMODA transcripts in the record show that for each year
at issue, respondent sent petitioner both an initial notice and
demand and, subsequently, a final notice and demand. In
addition, petitioner received numerous notices of intent to levy,
as well as notices of deficiency. These numerous notices
sufficed to meet the section 6303(a) requirements. See Hughes v.
United States, 953 F.2d 531, 536 (9th Cir. 1992); Standifird v.
Commissioner, T.C. Memo. 2002-245; Weishan v. Commissioner,
supra.
For the foregoing reasons, we sustain respondent’s
determination as to the proposed levy as a permissible exercise
of discretion.
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