- 9 - precluded under section 6330(c)(2)(B) from disputing his underlying tax liability in this proceeding. B. Review for Abuse of Discretion Petitioner also makes various arguments relating to aspects of the assessment and collection procedures that we review for abuse of discretion. Petitioner claims that no valid assessment supports the proposed levy and asserts that he should have been provided with a copy of Form 23C, Summary Record of Assessment, and with proof of the “filed return” from which the assessment emanated. Again, these arguments have been repudiated. Federal tax assessments are formally recorded on a record of assessment in accordance with section 6203. Upon request, the Secretary is directed to furnish to the taxpayer a copy of pertinent parts of the record of assessment setting forth the taxpayer’s name, the date of assessment, the character of the liability assessed, the taxable period, if applicable, and the amounts assessed. Id.; sec. 301.6203-1, Proced. & Admin. Regs. A Form 4340 constitutes presumptive evidence that a tax has been validly assessed pursuant to section 6203. Davis v. Commissioner, 115 T.C. 35, 40 (2000) (and cases cited thereat). Absent a showing by the taxpayer of some irregularity in the assessment procedure that would raise a question about the validity of the assessments, a Form 4340 reflecting that tax liabilities were assessed and remain unpaid is sufficient toPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011