John R. Rivera - Page 8




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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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