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amount of the underlying tax liability. Sec. 6330(c)(2)(B);
Downing v. Commissioner, 118 T.C. 22, 28 (2002).
Petitioner challenges the validity of the record of
assessment and the underlying tax liability relating to 1977
through 1983. Generally, courts have held that Form 4340
provides at least presumptive evidence that a tax has been
validly assessed under section 6203. Farr v. United States, 990
F.2d 451, 454 (9th Cir. 1993); Davis v. Commissioner, supra at
41. The record does not, however, indicate whether respondent
based his assessment on delinquent returns filed by petitioner or
on signed agreements to the assessments (i.e., Form 870).
Respondent did not present any evidence regarding how he
determined petitioner’s tax liability. Assessments relating to
1977 through 1983 were not made until October of 1995. See sec.
6501(a). If it is determined that petitioner timely filed
returns relating to those years, respondent may have assessed a
deficiency after the period of limitations for assessment
expired. If petitioner did not file returns, respondent's
determination that petitioner received unreported income relating
to those years may not be valid because respondent did not
present any evidence linking petitioner to the alleged
income-producing activity.3 Because petitioner's filing of, or
3 The application of the holding in Weimerskirch v.
(continued...)
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