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liabilities at issue. Copies of the certified transcripts were
provided to petitioner. Petitioner does not challenge the
validity of the assessments of taxes. Further, our review of the
Form 4340, Certificate of Assessments, Payments, and Other
Specified Matters, shows that the assessments were valid.6 We
perceive no irregularities in the assessment procedures. The
Form 4340 also indicates that multiple notices of balance due, as
well as the notice of intent to levy, were sent to petitioner for
each of the tax years at issue. Those notices satisfy the
requirements of section 6303(a). Tornichio v. Commissioner, T.C.
Memo. 2002-291.7
The Appeals officer did not abuse his discretion in refusing
to allow Mr. Smigiel to represent petitioner at the Appeals
hearing. The Appeals officer determined that Mr. Smigiel was not
an attorney in good standing, a certified public accountant, or
an enrolled tax return preparer in good standing. Accordingly,
6A Form 4340, Certificate of Assessments, Payments, and
Other Specified Matters, provides at least presumptive evidence
that the taxes were validly assessed. Nicklaus v. Commissioner,
117 T.C. 117, 121 (2001). The Form 4340 herein contains all the
information prescribed in sec. 301.6203-1, Proced. & Admin.
Regs., including identification of the taxpayer, the character of
the liabilities assessed, the taxable periods, and the amounts of
the assessments.
7Petitioner suggests that a Form 17 or Form 17A is the only
document that satisfies sec. 6303(a), seemingly relying upon a
1914 Treasury decision. We have previously rejected this
argument. Keene v. Commissioner, T.C. Memo. 2002-277; Davich v.
Commissioner, T.C. Memo. 2002-255; Tapio v. Commissioner, T.C.
Memo. 2002-141.
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