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(2002), affd. 329 F.3d 1224 (11th Cir. 2003); Davis v.
Commissioner, 115 T.C. 35 (2000). Respondent also properly
notified petitioner of the assessments by issuing a notice of
balance due for each taxable year. See, e.g., Hughes v. United
States, 953 F.2d 531, 536 (9th Cir. 1992).
Petitioner’s meritless arguments support the conclusion that
remanding this matter to respondent’s Appeals Office for
recording would be neither necessary nor productive, and we so
hold.
We have considered all of petitioner’s contentions and
arguments that we have not discussed, and we find them to be
without merit and irrelevant.
Further, we hold that respondent correctly determined that
collection efforts should proceed.
To reflect the foregoing,
Decision will be entered
for respondent.
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Last modified: May 25, 2011