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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 no
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