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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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