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his filing status. Sec. 6330(c)(2)(B); see Goza v. Commissioner,
114 T.C. 176 (2000).
Petitioner further contends that respondent failed to apply
petitioner’s levy payments (i.e., the amounts withheld from his
wages by his employer) to his 1994 tax liability. We disagree.
The record did not establish that respondent’s calculation of the
unpaid tax was incorrect. United deducted $92,923.47 from
petitioner’s wages, but Forms 4340, Certificate of Assessments,
Payments, and Other Specified Matters, relating to petitioner’s
1994 income tax account indicate an unpaid assessed balance due
of $19,924.82. See Davis v. Commissioner, 115 T.C. 35, 40 (2000)
(stating “courts have held that Form 4340 provides at least
presumptive evidence that a tax has been validly assessed under
section 6203"). Before deciding to proceed with collection,
respondent provided petitioner with transcripts relating to his
1994 tax liability, took adequate steps to determine the correct
amount of petitioner’s unpaid tax, and gave due consideration to
petitioner’s contentions. Accordingly, respondent committed no
error and may proceed with the proposed collection activity.
Contentions we have not addressed are irrelevant, moot, or
meritless.
To reflect the foregoing,
Decision will be entered
for respondent.
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Last modified: May 25, 2011