- 9 -
(9th Cir. 1992); Roberts v. Commissioner, 118 T.C. 365, 371
(2002), affd. 329 F.3d 1224 (11th Cir. 2003); Nestor v.
Commissioner, 118 T.C. 162, 166 (2002).
2. Whether Tax for 1995-96 Was Validly Assessed
Federal tax assessments are recorded on a record of
assessment. Sec. 6203. The Commissioner is not required to use
Form 23C in making an assessment. Roberts v. Commissioner, supra
at 369-371. The summary record must identify the taxpayer, the
character of the liability assessed, the taxable period, and the
amount of the assessment. Sec. 301.6203-1, Proced. & Admin.
Regs. The copies of Form 4340 for 1995-96 respondent sent to
petitioner contained this information and said that his tax
liabilities for those years remain unpaid. A Form 4340
constitutes presumptive evidence that a tax has been validly
assessed under section 6203. Davis v. Commissioner, 115 T.C. 35,
40 (2000). Petitioner has not shown that there was any
irregularity in the assessment procedure. We hold that the
assessments are valid.
3. Whether Petitioner Received a Notice and Demand for
Payment of His 1995-96 Tax Liabilities
We reject petitioner's contention that respondent did not
issue the notice and demand required by section 6303(a).
Respondent sent to petitioner a notice of balance due on December
27, 1999, January 31, 2000, and March 6, 2000. A notice of
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011