Dwight Schwersensky - Page 12

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          any event, he has not disputed the assertion in the notice of               
          determination that he failed to provide a collection information            
          statement as requested by the settlement officer.  Consequently,            
          petitioner's claim is no bar to summary judgment, as it is not an           
          abuse of discretion for Appeals personnel to refuse to consider             
          collection alternatives where a taxpayer fails to submit                    
          requested financial information.  Sapp v. Commissioner, T.C.                
          Memo. 2006-104; Picchiottino v. Commissioner, T.C. Memo. 2004-              
          231; Newstat v. Commissioner, T.C. Memo. 2004-208.                          
               Petitioner also contended throughout the hearing process and           
          contends now that there was never a valid assessment of the 2000            
          liability pursuant to section 6203 and that he never received               
          notice and demand for payment of it, as required by section 6303.           
          However, the certified Form 4340 for petitioner's 2000 taxable              
          year establishes otherwise on both counts.  In the absence of any           
          showing of irregularity, Forms 4340 are presumptive evidence that           
          a tax has been validly assessed under section 6203.  Davis v.               
          Commissioner, 115 T.C. 35, 40-41 (2000).  Furthermore, a "notice            
          of balance due" (which was sent to him, as recorded on                      
          petitioner's Form 4340) constitutes "notice and demand for                  
          payment" for purposes of section 6303(a).  Craig v. Commissioner,           
          119 T.C. at 262-263; Schaper v. Commissioner, T.C. Memo. 2002-              
          203.  Petitioner has put forth no specific allegation, beyond his           
          general denials, that would tend to show an irregularity in the             






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