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Regs. A taxpayer receiving a copy of Form 4340 has been provided
with all the documentation to which he or she is entitled under
section 6203 and section 301.6203-1, Proced. & Admin. Regs.
Roberts v. Commissioner, supra at 370 n.7. This Court likewise
has upheld collection actions 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 November 19, 2003, letter to petitioner
from Mr. Freitag enclosed copies of Forms 4340. Furthermore,
arguments similar to petitioner’s statements concerning copies of
the tax returns from which assessments were made have been
summarily rejected. See, e.g., Bethea v. Commissioner, T.C.
Memo. 2003-278; Fink v. Commissioner, T.C. Memo. 2003-61. The
Court concludes that petitioner’s complaints regarding the
assessments and verification are meritless.
Petitioner has also raised 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 each of the tax years involved.
Thus, with respect to those issues enumerated in section
6330(c)(2)(A) and subject to review in collection proceedings for
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Last modified: May 25, 2011