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has upheld collection action where taxpayers were provided with
literal transcripts of account (so-called MFTRAX). See, e.g.,
Frank v. Commissioner, T.C. Memo. 2003-88; Swann v. Commissioner,
T.C. Memo. 2003-70. The June 11, 2003, letter to petitioner from
the settlement officer enclosed copies of Forms 4340 for each
year.
Petitioner has also denied receiving the “Notices of
Assessment”, presumably alluding to the notice and demand for
payment that section 6303(a) establishes should be given within
60 days of the making of an assessment. However, a notice of
balance due constitutes a notice and demand for payment within
the meaning of section 6303(a). Craig v. Commissioner, supra at
262-263. The Forms 4340 indicate that petitioner was sent
notices of balance due for the tax years involved, and petitioner
has never denied receiving these notices. At trial, the Court
explained to petitioner that no “magic words” were necessary;
rather, “If the substance of the notice is that you owe money and
for what year and how much, that may be sufficient to meet the
statutory requirements.” Petitioner at that point made no
attempt to argue that she had failed to receive such a notice or
notices.
Thus, with respect to those issues enumerated in section
6330(c)(2)(A) and subject to review in collection proceedings for
abuse of discretion, petitioner has not raised any spousal
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