John R. Peacock - Page 4

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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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