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SEC. 6303(a). General Rule.-–Where it is not
otherwise provided by this title, the Secretary shall,
as soon as practicable, and within 60 days, after the
making of an assessment of a tax pursuant to section
6203, give notice to each person liable for the unpaid
tax, stating the amount and demanding payment thereof.
* * *
In particular, Form 4340 shows that respondent sent petitioner a
notice of balance due on the same date that respondent made the
assessment against petitioner for the tax and accuracy-related
penalty determined in the notice of deficiency. A notice of
balance due constitutes a notice and demand for payment within
the meaning of section 6303(a). See, e.g., Hughes v. United
States, 953 F.2d 531, 536 (9th Cir. 1992); Schaper v.
Commissioner, T.C. Memo. 2002-203; Weishan v. Commissioner,
supra; see also Hansen v. United States, 7 F.3d 137, 138 (9th
Cir. 1993). In addition, other notices were sent to petitioner,
at least one of which (the notice of tax lien filing, discussed
supra Background, “C”) petitioner admittedly received; likewise,
petitioner received the Form 4340. Such notice and form were
sufficient to constitute notice and demand within the meaning of
section 6303(a) because they informed petitioner of the amount
owed and requested payment. Standifird v. Commissioner, supra;
Hack v. Commissioner, T.C. Memo. 2002-244; Hack v. Commissioner,
T.C. Memo. 2002-243; see Elias v. Connett, 908 F.2d 521, 525 (9th
Cir. 1990) (“The form on which a notice of assessment and demand
for payment is made is irrelevant as long as it provides the
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