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that the assessments in question were valid inasmuch as
respondent failed to produce Forms 23 C, Assessment Certificate
-- Summary Record of Assessments, for each year at issue.
Although Federal tax assessments are formally recorded on
Form 23 C, this Court has held that Forms 4340, Certificate of
Assessments, Payments, and Other Specified Matters, are
presumptive evidence on which respondent’s Appeals Office may
rely to verify that an assessment has been made against a person
for purposes of sections 6320 and 6330. Davis v. Commissioner,
115 T.C. 35, 40-41 (2000). Where the taxpayer is provided with
Forms 4340 after the hearing and before trial, and the taxpayer
does not show any irregularity in the assessment procedure that
would raise a question about the validity of the assessments, the
taxpayer is not prejudiced. See Nestor v. Commissioner, 118 T.C.
162, 167 (2002).
In this case, respondent provided to petitioner and this
Court Forms 4340 for each year at issue reflecting the assessment
of each tax liability. This Court finds that the Forms 4340
respondent prepared with respect to petitioner’s tax liabilities
for the years at issue establish respondent properly assessed
those liabilities and that those liabilities remain unpaid.
Petitioner has not shown any irregularity in respondent’s
assessment procedures that raises a question about the validity
of respondent’s assessments of those tax liabilities.
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Last modified: November 10, 2007