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6204(b) renders supplemental assessment of deficiencies subject
to the restrictions of section 6213. Section 6204 has no bearing
here in that respondent assessed petitioner’s liabilities for
each year in issue on February 12, 2001, after following standard
deficiency procedures. The Court concludes that petitioner’s
complaints regarding the assessments or verification are
meritless.
Petitioner has denied receiving “the Notice of Assessment”,
apparently referring to the notice and demand for payment that
section 6303(a) establishes should be given within 60 days of the
making of an assessment. However, a notice of balance due
constitutes a notice and demand for payment within the meaning of
section 6303(a). Craig v. Commissioner, supra at 262-263. The
Forms 4340 indicate that petitioner was sent such notices of
balance due for each of the tax years involved.
Petitioner argues that his sworn denial of receipt of the
“Notice of Assessment” shifts to respondent the burden of proving
actual mailing of these notices. Yet petitioner has never
addressed, much less denied, receipt of the notices of balance
due reflected in the Forms 4340. Accordingly, he has raised no
genuine issue of material fact as to the accuracy of the Forms
4340 showing compliance with the pertinent statutory
requirements.
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