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123-124. There is no support in the record for petitioner’s
allegations that SFRs were ever filed, nor is there support for
his allegation that assessments were made for 1992 and 1993 prior
to 2001.9 In any event, even if we were to believe petitioner’s
contentions that such SFRs were filed, petitioner has not alleged
nor offered any evidence showing that he ever signed SFRs for the
years in question. Accordingly, petitioner has raised no genuine
issue of material fact, and, therefore, this case is ripe for
summary judgment.
9Petitioner’s claim that respondent had assessed his 1992
and 1993 liabilities prior to 2001 seems to be based, in its
entirety, on a Form 668-W(c), Notice of Levy on Wages, Salary,
and Other Income, (Notice of Levy) for the tax period ending Dec.
31, 1994, that respondent issued petitioner on Sept. 8, 1998.
The Notice of Levy clearly indicates, however, that the unpaid
tax liabilities levied upon are those solely attributable to
1994. As such, the Notice of Levy does not pertain to 1992 or
1993 and thus does not provide any basis for petitioner’s
contention that his tax liabilities for those years were assessed
prior to 2001.
Further, the Forms 4340, Certificate of Assessments,
Payments, and Other Specified Matters, submitted by respondent
with his motion for summary judgment, reflect that no assessment
for 1992 and 1993 had been made prior to 2001, and do not
indicate that any collection proceedings have been previously
instituted for those years. Form 4340 identifies relevant
assessments, payments, and other specified matters that appear in
the official record of the IRS with respect to a taxpayer. For
purposes of summary judgment, a Form 4340 is presumptive proof of
the validity of the information contained therein, absent
contrary evidence. See Overton v. United States, 2001-2 USTC
par. 50,728, 88 AFTR 2d 6572 (W.D. Okla. 2001), affd. 48 Fed.
Appx. 295 (10th Cir. 2002); see also Hughes v. United States, 953
F.2d 531, 540 (9th Cir. 1992) (stating that Forms 4340 “are
probative evidence in and of themselves and, in the absence of
contrary evidence, are sufficient to establish that notices and
assessments were properly made”).
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