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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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