Rainer B. and Sonja D. Wagner - Page 13

                                       - 13 -                                         
          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.  NOTICE AND DEMAND FOR TAX.                            
                    (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 record shows that respondent sent petitioners a notice of               
          change to their account on the same date that respondent made               
          assessments against petitioners for the tax and accuracy-related            
          penalty determined in the notice of deficiency, as well as two              
          subsequent collection notices.  We hold that these notices                  
          constituted 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).              
               Petitioners have 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 September 21, 2001.                                  

Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  Next

Last modified: May 25, 2011