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Petitioner has not alleged any irregularities with respect
to respondent’s assessment procedures, and the Forms 4340 provide
at least presumptive evidence that the taxes were validly
assessed. Nicklaus v. Commissioner, supra at 121. The Forms
4340 herein contain all the information prescribed in section
301.6203-1, Proced. & Admin. Regs., including identification of
the taxpayer, the character of the liability assessed, the
taxable period, and the amount of the assessment. The Appeals
officer did not abuse his discretion in relying on the Forms 4340
to verify the validity of the assessments. Roberts v.
Commissioner, 118 T.C. 365, 371 n.10 (2002); Davis v.
Commissioner, 115 T.C. 35, 40 (2000).10
The Forms 4340 show that respondent issued to petitioner
notices of balance due for the 1997, 1998, and 1999 tax
liabilities on September 18, 2000, June 7, 1999, and June 5,
2000, respectively. The notices of balance due constitute a
10Petitioner contends, however, that the Commissioner does
not have authority to determine deficiencies in amounts exceeding
those amounts which were reported on a taxpayer’s income tax
returns. Presumably, petitioner is relying on the amended
returns which he filed and on which he reported no taxes owing.
It is clear that the assessments were based on the taxes
petitioner reported on his original returns. See sec.
6211(a)(1)(A). Those assessments were valid, and the subsequent
filing of amended returns does not result in those assessments’
being invalid. We also reject as frivolous petitioner’s argument
that he was not required to file a petition with the Tax Court in
order to avoid the assessment of the deficiency determined in the
notice of deficiency for 1997. See sec. 6213(c).
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