Kevin Thompson - Page 9

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               Section 6330(c)(2)(B) provides that a taxpayer may challenge           
          the existence or amount of his underlying tax liability if the              
          taxpayer “did not receive any statutory notice of deficiency for            
          such tax liability or did not otherwise have an opportunity to              
          dispute such tax liability.”  Because petitioner received a                 
          notice of deficiency for 1997, he may not challenge his                     
          underlying tax liability for that year in either an Appeals                 
          Office hearing or this Court.  See id.                                      
               Petitioner next argues that the assessment against him was             
          invalid.  The Appeals officer provided petitioner with a copy of            
          the Form 4340, 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.                                                          
               Petitioner next argues that the Appeals officer did not                
          produce verification from the Secretary that the requirements of            
          any applicable law or administrative procedures were met.                   
          Section 6330(c)(1) requires the Appeals officer to obtain such              
          verification, but it does not require the Appeals officer to                

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Last modified: May 25, 2011