Albert M. Kun - Page 4

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          assessed.  We pointed out that petitioner had not alleged any               
          specific irregularity in the assessment procedure and that an               
          Appeals officer may rely on a computer transcript or Form 4340,             
          Certificate of Assessments, Payments, and Other Specified                   
          Matters, to verify that a valid assessment had been made.  After            
          reviewing the computer transcripts of petitioner’s accounts,2               
          Appeals Officer Wong had concluded that “Assessments for all                
          years appear correct and based on established law, policy and               
          procedure.”  We concluded in Kun I that the record contained “no            
          credible evidence to contradict Appeals Officer Wong’s                      
          conclusion”, and we held that respondent had properly assessed              
          petitioner’s income tax liabilities.  On September 21, 2004, we             
          entered our decision in accordance with our opinion in Kun I.               
               On October 15, 2004, petitioner’s motion to vacate or revise           
          opinion together with a memorandum of points and authorities and            

               2The parties stipulated to the admissibility of certified              
          copies of Forms 4340, Certificate of Assessments, Payments and              
          Other Specified Matters, with respect to petitioner’s accounts              
          for 1995-99.  The Forms 4340 show that petitioner’s income tax              
          returns were filed and the tax liabilities shown thereon were               
          assessed on the following dates:                                            

               Year      Date return filed        Date tax assessed                   
               1995           8/13/96                  9/16/96                        
               1996           8/18/97                  9/15/97                        
               1997           8/17/98                  9/21/98                        
               1998           8/16/99                  9/20/99                        
               1999           8/14/00                  9/25/00                        







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