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A U.S. Postal Service Form 3877 certified mailing list
reflecting delivery of a document by respondent to the Postal
Service represents direct evidence of the date and fact of
mailing. Magazine v. Commissioner, supra.
Generally, courts have held that a Form 4340 transcript of
account provides at least presumptive evidence that a tax has
been validly assessed under section 6203, unless irregularities
are evident that raise a question as to the accuracy of the
Form 4340. Davis v. Commissioner, 115 T.C. 35, 41 (2000).
Where the validity of the underlying tax liability is not
properly at issue, a court under section 6330 will review the
administrative determination of the Appeals officer only for an
abuse of discretion. Sego v. Commissioner, 114 T.C. 604, 610
(2000).
Petitioner argues that respondent’s proposed levy action is
inappropriate because his correct tax liability for each of 1995,
1996, and 1997 is zero. Petitioner argues that he received
neither respondent’s notice of jeopardy assessments nor the
notice of deficiency relating to his 1995, 1996, and 1997 Federal
income taxes, and petitioner therefore argues that he has not had
an opportunity to challenge the existence and amount of the
underlying tax deficiencies determined by respondent. Petitioner
seeks to do so in this proceeding.
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Last modified: May 25, 2011