- 9 - assessments, unless the taxpayer avers facts sufficient to prove the error, the Appeals officer’s determination may still be upheld. Poindexter v. Commissioner, 122 T.C. 280 (2004). Additionally, the Form 4340, Certificate of Assessments, Payments, and Other Specified Matters, which was attached to the Certificate of Official Record and admitted into evidence, shows no evidence of payments that would support petitioners’ claim. This Court and other courts have held numerous times that a Form 4340 “provides at least presumptive evidence that a tax has been validly assessed under section 6203”. Davis v. Commissioner, 115 T.C. 35, 40 (2000); see also Roberts v. Commissioner, 329 F.3d 1224 (11 Cir. 2003), affg. 118 T.C. 365 (2002). Therefore, it is not an abuse of discretion for Appeals to rely on a Form 4340 in this case for the purpose of complying with section 6330(c)(1). Davis v. Commissioner, supra at 41. Petitioners received an appropriate hearing for purposes of section 6330(b)(1). Day v. Commissioner, T.C. Memo. 2004-30; Leineweber v. Commissioner, T.C. Memo. 2004-17; sec. 301.6330- 1(d)(2), Q&A-D6, Proced. & Admin. Regs. Respondent properly verified that the requirements of applicable law and administrative procedures were met and balanced the need for efficient collection of taxes with the legitimate concern of petitioners that the collection action be no more intrusive than necessary. On this record, the Court holds that there was noPage: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011