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Copies of the certified transcripts have been mailed to you.”
Furthermore, arguments similar to petitioner’s statements
concerning copies of the tax returns from which assessments were
made have been summarily rejected. See, e.g., Bethea v.
Commissioner, T.C. Memo. 2003-278; Fink v. Commissioner, T.C.
Memo. 2003-61. The Court concludes that petitioners’ complaints
regarding the assessments and verification are meritless.
Petitioners have 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 Forms 4340 indicate that petitioners were sent such
notices of balance due for each of the tax years involved.
Petitioners have 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. 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. United States
v. Rodgers, 461 U.S. 677, 682-683 (1983); Yazzie v. Commissioner,
T.C. Memo. 2004-233, affd. __ Fed. Appx. __ (9th Cir. 2005).
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