- 7 - judgment, petitioner renews this claim, arguing that it constitutes a genuine issue of material fact. Respondent admits that no assessment certificate was included with the Notice of Intent to Levy; accordingly, no issue of fact arises. Respondent further points out, however, that copies of Forms 4340 covering 1995, 1996, and 1997 were mailed to petitioner on July 25, 2001. Petitioner’s argument that the failure to provide assessment certificates with the Notice of Intent to Levy invalidates the levy or otherwise deprives him of rights to which he is entitled has no merit. There is no requirement that a certificate of assessment be provided with a levy notification. Sections 6330 and 6331, which establish requirements for information to be included with a notice of levy, make no mention of an assessment certificate or other proof of assessment as an item of information to be so included. Respondent treated petitioner’s reference in his hearing request to his rights under section 301.6203-1, Proced. & Admin. Regs., as constituting a request for a copy of the record of assessment for the liabilities sought to be collected. Respondent provided Forms 4340 in response thereto on July 25, 2001. Thus, there is no showing of any violation of petitioner’s rights under section 6203. Further, petitioner was offered a hearing through either a face-to-face meeting or by means of correspondence and did not avail himself of either opportunity.Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011