Brian and Tina Nicklaus - Page 13

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          levy petitioner’s, and not his spouse’s, unpaid tax for those               
          years; and (2) an incorrect Social Security number on a Form 4340           
          does not invalidate the assessment shown on the form if the                 
          taxpayer is sufficiently identified.  See Frey v. United States,            
          87 AFTR 2d 2001-2309, 2001-1 USTC par. 50,417 (N.D. Tex. 2001),             
          affd. 34 Fed. Appx. 151 (5th Cir. 2002).  The Forms 4340 for 1995           
          and 1996 sufficiently identify petitioner as the taxpayer whose             
          tax was assessed by respondent.                                             
               2.   Determination by Respondent                                       
               Section 6330(c)(1) requires that, in order for the                     
          Commissioner to proceed with proposed collection, the Appeals               
          officer must verify that the requirements of any applicable law             
          or administrative procedure have been met.  The record shows that           
          Duncan properly verified that all applicable laws and                       
          administrative procedures governing the assessment and collection           
          of petitioner’s unpaid tax liabilities were met.                            
               3.   Conclusion                                                        
               We conclude that respondent’s determination to proceed with            
          collection from petitioners was not an abuse of discretion.                 
          E.   Underlying Tax Liability                                               
               Petitioners contend for the first time in their posttrial              
          brief that they may dispute their underlying tax liability.  We             
          disagree.  First, we need not consider this issue because                   
          petitioners raised it untimely.  See Glass v. Commissioner, 124             

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