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Commissioner, T.C. Memo. 2003-278; Fink v. Commissioner, T.C.
Memo. 2003-61. The Court concludes that petitioner’s complaints
regarding the assessments and verification are meritless.
Petitioner has denied receiving 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 Form 4340 indicates that petitioner was sent such a
notice of balance due for the tax year involved.
Petitioner has also attempted to raise section 7401 as a
defense. Section 7401 directs that no civil action for, inter
alia, collection or recovery of taxes shall be commenced unless
authorized or sanctioned by the Secretary, and the Attorney
General or his delegate directs that the action be commenced.
This section has no bearing on the instant proceeding in that the
filing of a notice of Federal tax lien under section 6323 and the
levying upon property under section 6331 are administrative
actions that do not necessitate the institution of a civil suit.
Thus, with respect to those issues enumerated in section
6330(c)(2)(A) and subject to review in collection proceedings for
abuse of discretion, petitioner has not raised any spousal
defenses, valid challenges to the appropriateness of the
collection action, or collection alternatives. As this Court has
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