- 9 -
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
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011