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the Forms 4340. We therefore conclude that notices and demands
were properly issued. Because the record indicates that
respondent also satisfied the remaining requirements of section
6330(c)(1), we sustain respondent’s determination to proceed with
the levy, except to the extent of respondent’s concessions. See
supra note 1; see also Burke v. Commissioner, 124 T.C. 189,
195-196 (2005) (holding that a Form 4340 satisfies the
verification requirements of section 6330(c)(1)).
To reflect the foregoing,
An appropriate order and
decision will be entered.
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Last modified: November 10, 2007