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trustworthiness. We are unpersuaded by petitioner’s arguments in
this regard.4
We conclude that the various transcripts and other materials
in the administrative file, as well as the District Court’s
opinion in McIntosh v. United States, 82 AFTR 2d 89-6501 (S.D.
Ohio 1998), and the various Forms 4340 in evidence establish that
respondent properly assessed petitioner’s 1990 tax liability.
Petitioner has not shown any irregularity in respondent’s
assessment procedures that raises a question about the validity
of the 1990 assessment.
In contesting the Appeals Office determination that the
legal and procedural requirements for 1990 have been met, the
only specific issues that petitioner has raised in this
proceeding relate to his contentions that notice and demand was
not sent to his last known address and that his 1990 tax
liability has previously been extinguished. As discussed in
4 For example, petitioner contends that, contrary to
information contained in the Forms 4340, notice and demand was
not timely sent to his last known address–-a contention that we
address and reject in Sec. C of this opinion. As another
example, petitioner notes that his most recently received Form
4340, dated Oct. 4, 2002, fails to list the final notice of
intent to levy that he received in late September 1993. There is
nothing to suggest, however, that the issuance of a final notice
of intent to levy is an event that the Commissioner always
records in a Form 4340. Cf. Keene v. Commissioner, T.C. Memo.
2002-277 (omission of issuance of notice of deficiency from a
Form 4340 did not render the Form 4340 suspect). In any event,
the final notice of intent to levy is part of the administrative
file that the Appeals officer relied upon in making his
determination.
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