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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 by
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