Homer W. and Nancy L. Winans - Page 10

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          as long as it gives the taxpayer the information required under             
          section 6303.  Hughes v. United States, 953 F.2d 531, 536 (9th              
          Cir. 1992).                                                                 
               Respondent is required to show that the notices and demand             
          were sent to petitioners’ last known address, not that                      
          petitioners received them.  United States v. Chila, 871 F.2d                
          1015, 1019 (11th Cir. 1989); Pursifull v. United States, 849                
          F.Supp. 597, 601 (S.D. Ohio 1993), affd. 19 F.3d 19 (6th Cir.               
          1994); Kaye v. Commissioner, supra.  Respondent may rely on Form            
          4340 to show that notice and demand was mailed to petitioners.              
          Hansen v. United States, 7 F.3d 137, 138 (9th Cir. 1993); United            
          States v. Chila, supra.                                                     
               The record includes a notice and demand for each year in               
          issue.  The Forms 4340 show that respondent sent to petitioners             
          notices of balance due for the tax years involved, and                      
          petitioners do not deny receiving these notices.  A notice of               
          balance due constitutes a notice and demand for payment under               
          section 6303(a).  Craig v. Commissioner, 119 T.C. 252, 262-263              
               4.   Whether Respondent Is Required To Provide to                      
                    Petitioners Documents From the Secretary Verifying That           
                    All Legal and Procedural Requirements Were Met                    
               Petitioners contend that respondent is required to give them           
          documents from the Secretary verifying that all legal and                   
          procedural requirements were met.  We disagree.                             

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