- 6 -
This argument is without merit and has been rejected in the past
by this Court. See Nestor v. Commissioner, supra at 167. The
Appeals officer provided petitioner with a copy of Form 4340,
Certificate of Assessments, Payments and Other Specified Matters,
a computer-generated transcript of petitioner’s account. Absent
a showing by the taxpayer of some irregularity in the assessment
procedure that would raise a question about the validity of the
assessments, a Form 4340 is presumptive evidence that a tax has
been validly assessed. Davis v. Commissioner, 115 T.C. 35, 40
(2000). Petitioner has not shown, or even alleged, any
irregularities in respondent’s assessment procedures that would
cast doubt on the accuracy of the Form 4340 or the validity of
the assessment.
Section 6203 requires the Secretary to provide a record of
assessment to a taxpayer upon the taxpayer’s request. Petitioner
claims that the Form 4340 provided to him was invalid because it
was unsigned. However, a signed Form 4340 for petitioner’s 1998
account is part of the record before us and was provided to
petitioner before trial. The delivery of a signed Form 4340
before trial is sufficient to satisfy the requirement of section
6203 that the Secretary provide a record of assessment to the
taxpayer upon request. Nestor v. Commissioner, supra at 167.
Therefore, respondent has fulfilled the requirements of section
6203.
Page: Previous 1 2 3 4 5 6 7 8 Next
Last modified: May 25, 2011