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2001, the same day on which respondent assessed petitioner’s tax,
as well as any penalties and interest as provided by law, for his
taxable year 1997. A notice of balance due constitutes the
notice and demand for payment under section 6303(a). Craig v.
Commissioner, supra. Respondent is not required to use Form 17
as the notice and demand for payment. E.g., Keene v. Commis-
sioner, T.C. Memo. 2002-277; Tapio v. Commissioner, T.C. Memo.
2002-141.
As a further illustration of the frivolous and/or groundless
nature of petitioner’s position in this case, petitioner contends
in petitioner’s response that the Appeals officer failed to
obtain verification that the requirements of any applicable law
or administrative procedure have been met, as required by section
6330(c)(1). In this regard, petitioner contends that the Appeals
officer improperly relied on Form 4340 to meet the verification
requirement of section 6330(c)(1).
As indicated above, the record establishes that the Appeals
officer obtained verification from the Secretary that the re-
quirements of any applicable law or administrative procedure were
met, and we reject petitioner’s contention to the contrary. As
for the Appeals officer’s reliance on Form 4340, at the Appeals
Office hearing, the Appeals officer relied on, and gave peti-
tioner, Form 4340 with respect to petitioner’s taxable year 1997.
Section 6330(c)(1) does not require the Appeals officer to rely
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