- 12 - D. Whether Requirements for Collection of Petitioners’ Tax Liabilities Have Been Met 1. Errors on Form 4340 An assessment is made by recording the tax liability in the office of the Secretary in accordance with rules or regulations prescribed by the Secretary. Sec. 6203. A Form 4340, absent evidence to the contrary, is sufficient to establish that the assessment was properly made. United States v. Zolla, 724 F.2d 808, 810 (9th Cir. 1984); Psaty v. United States, 442 F.2d 1154, 1159 (3d Cir. 1971); Nicklaus v. Commissioner, supra at 121. Treasury regulations require that the summary record, through supporting records, identify the taxpayer. Sec. 301.6203-1, Proced. & Admin. Regs. Petitioners point out that respondent misspelled petitioner’s first name and used an incorrect Social Security number for Tina Nicklaus on the Forms 4340 for 1995 and 1996. Petitioners contend that the errors show that the Forms 4340 are unreliable, and thus the requirements for collection of their tax liabilities for the years in issue have not been met. We disagree. The Forms 4340 for 1995 and 1996 pertain only to the tax liability of petitioner. Respondent correctly stated petitioner’s middle initial, last name, and Social Security number on those Forms 4340. The erroneous Social Security number for petitioner’s spouse on the Forms 4340 for 1995 and 1996 does not affect this case because: (1) Respondent seeks to collect byPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011