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remarkable than that, after an assessment of tax is made, record
of that assessment is posted to the IRS’ computerized record
system. Davis v. Commissioner, T.C. Memo. 2007-201. Ms.
Osborn’s theory that assessment predating posting indicates
something fraudulent was rejected by the court in Dahmer v.
United States, 90 AFTR 2d 2002-6804, 2002-2 USTC par. 50,806
(W.D. Mo. 2002), in a ruling that accepted the Government’s
position that
the Dahmers’ evidence that the June 25, 1993[,]
assessment was entered into the IRS administrative
computer records in October 1993 provided no evidence
of fraud because an assessment occurs on the date an
authorized official signs a summary record of
assessment containing the taxpayer’s assessment rather
than the date the assessment is posted to the IRS
computerized record system. * * *
Indeed, petitioners neglect even to discuss Ms. Osborn or her
“cycle post date” theory in their written responses to our orders
to show cause, which suggests to us that they no longer attach
any value to her testimony or theory. See Nicklaus v.
Commissioner, 117 T.C. 117, 120 n.4 (2001) (concluding that
taxpayers abandoned arguments and contentions asserted prior to
the filing of their brief where they failed to advance those
arguments and contentions on brief). We see no merit in the
affirmative defense.
Petitioners’ inability to show the merit of any averment,
claim, or argument advanced by them leads us to the conclusion
that they initiated and have maintained these proceedings
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