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underlying the assessments of the tax in question. However,
petitioner does not question whether all of the steps had been
taken or performed. Instead, he argues that documents used by
respondent to provide petitioner with notice were not genuine or
authentic, and accordingly, do not meet the statutory
requirements.
Petitioner contends that the Form 4340 is insufficient to
prove that proper notice was given and that the assessments were
valid. Form 4340 has been generally accepted by courts to show
that a valid assessment has been made within the meaning of
section 6203. Hefti v. IRS, 8 F.3d 1169 (7th Cir. 1993); Farr v.
United States, 990 F.2d 451, 454 (9th Cir. 1993); Geiselman v.
United States, 961 F.2d 1 (1st Cir. 1992); Davis v. Commissioner,
supra. Petitioner has raised superficial questions and made
conclusory allegations regarding the assessment (such as whether
respondent used the proper form), but he has not shown any
substantive or meaningful irregularity in the assessment process.
See Nicklaus v. Commissioner, 117 T.C. 117, 121 (2001); Berkey v.
IRS, 88 AFTR 2d 2001-6530, 2001-2 USTC par. 50,708 (E.D. Mich.
2001).
Petitioner also complains that he did not receive a notice
and demand. This contention, however, is similar to the others
made by petitioner; i.e., he does not question whether he
actually received various documents from respondent, but he
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