- 11 - (retroactive to April 26, 1993) as a payment “processed in error” (consistent with respondent’s return of the property to petitioner in 1998). Petitioner alleges no irregularity in these transcripts that would raise a question about the information contained therein. Moreover, the record contains a copy of the notice of deficiency issued to petitioner with respect to his 1990 taxes and shows that as part of his verification process the Appeals officer appropriately considered the District Court’s finding in McIntosh v. United States, 82 AFTR 2d 98-6501, at 98- 6510, that the notice of deficiency for 1990 was timely issued to petitioner at his last known address. The record also contains three copies of Form 4340, Certificate of Assessments and Payments, of petitioner’s 1990 account dated April 16, 1996, May 29, 1998, and October 4, 2002. Petitioner received these Forms 4340 at various times before and after his Appeals Office hearing. Such certificates of assessments and payments “are generally regarded as being sufficient proof, in the absence of evidence to the contrary, of the adequacy and propriety of notices and assessments that have been made.” Gentry v. United States, 962 F.2d 555, 557 (6th Cir. 1992); see Schroeder v. Commissioner, T.C. Memo. 2002-190; Kaeckell v. Commissioner, T.C. Memo. 2002-114. Petitioner contends that various circumstances show that the Forms 4340 lackPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011