Edward W. Clough - Page 9
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respondent for the years covered by the notice. We reject
petitioner’s misguided reading of the notice and hold that
respondent complied with all statutory requirements for a valid
notice of deficiency.5
2. Assessment and Notice and Demand
Petitioner argues that respondent failed to validly assess
petitioner’s 1996-98 tax liabilities. Federal tax assessments
are formally recorded on a summary record of assessment when they
are made. Sec. 6203. The summary record must “provide
identification of the taxpayer, the character of the liability
assessed, the taxable period, if applicable, and the amount of
the assessment.” Sec. 301.6203-1, Proced. & Admin. Regs.
Section 6330(c)(1) does not require the Appeals Office to rely on
a particular document to verify that it properly assessed the tax
liabilities in question. See Roberts v. Commissioner, 118 T.C.
365, 371 n.10 (2002), affd. 329 F.3d 1224 (11th Cir. 2003); Kubon
v. Commissioner, T.C. Memo. 2005-71. It is now well established
that Appeals officers may rely on Form 4340,6 Certificate of
Assessments, Payments, and Other Specified Matters, to verify
5 Because we find that petitioner received a valid notice of
deficiency for 1996, 1997, and 1998, petitioner is precluded from
contesting his underlying tax liability for 1996, 1997, and 1998.
6 Form 4340, Certificate of Assessments, Payments, and Other
Specified Matters, constitutes a valid verification that the
requirements of any applicable law or administrative procedure
have been met under sec. 6330(c)(1). See Craig v. Commissioner,
119 T.C. 252, 262 (2002).
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Last modified: November 10, 2007