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delegated to her by the Secretary; no provision of the Code
allows respondent to substitute a Form 4340 for a return signed
by petitioner; under section 7608, no employee of the IRS has the
authority to enforce any law in the Code other than Subtitle E or
criminal provisions; and section 7851 repealed sections 1, 61, 62
and 63. Petitioner’s assertions have been rejected by this Court
and other courts, and “We perceive no need to refute these
arguments with somber reasoning and copious citation of
precedent; to do so might suggest that these arguments have some
colorable merit.” Crain v. Commissioner, 737 F.2d 1417, 1417
(5th Cir. 1984); see Duffield v. Commissioner, T.C. Memo. 2002-
53; Kuglin v. Commissioner, T.C. Memo. 2002-51; Wylie v.
Commissioner, T.C. Memo. 2001-65; Earl v. Commissioner, T.C.
Memo. 1998-16.
The existence of a Form 4340 is presumptive evidence that a
valid assessment was made. See Wylie v. Commissioner, supra. At
trial, petitioner admitted he received a Form 4340. Because
petitioner received a Form 4340 and failed to raise any bona fide
issues related to the assessment procedure, we find that a valid
assessment was made and respondent did not abuse his discretion
by seeking collection of the taxes assessed.
Petitioner next argues that respondent improperly barred
petitioner from recording the telephonic section 6330 hearing.
Under section 7521(a)(1), a taxpayer has the right to make an
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