- 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 to
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011