Ernest L. Collins - Page 6

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               taxpayer, nevertheless, this “notice” does not satisfy the             
               requirements of � 6303(a) * * *.[4]                                    
               If only to ensure that computer-assisted legal research                
          databases place a “negative treatment indicated” flag on this               
          excerpt, we stress again that this Court rejects the notion that            
          magic words are required to make a sufficient “demand” on a                 
          taxpayer who owes taxes.  We have repeatedly held that the Code’s           
          requirement of “notice and demand” in such sections as 6303(a)              
          and 6331(a) is met when the Commissioner informs a taxpayer “of             
          the amount owed and [requests] payment.”  See, e.g., Koenig v.              
          Commissioner, T.C. Memo. 2003-40; Schaper v. Commissioner, T.C.             
          Memo. 2002-203; Weishan v. Commissioner, T.C. Memo. 2002-88.  We            
          have also specifically held that notices of balance due--                   
          precisely the sort of notices respondent sent to petitioner--               
          “[constitute] a notice and demand for payment under section                 
          6303(a).”  Craig v. Commissioner, 119 T.C. 252, 262-263 (2002);             
          Koenig v. Commissioner, supra.                                              
               Respondent’s decision to proceed with collection was no                
          abuse of discretion.  There being no other issues to be decided,            




               4  As petitioner is careful to point out, this was dictum--            
          the court in Toussiant found an adequate “demand” in other timely           
          notices that the IRS had sent to the taxpayer.  Toussiant v.                
          Dept. of the Treasury, No. 91-3150, slip op. at 8-9 (D.N.J. Aug.            
          2, 1991).                                                                   





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