§6203 — Method of assessment

It reasoned that section 6203 does not suggest that the validity ofthe assessment is affected by the failure ofthe IRS to furnish a copy ofthe record ofassessment. I_d. Howell is distinguishable.

We disagree with petitioner.

Notice and Demand Mailing Section 6303(a) provides that the Commissioner must “as soon as practicable, and within 60 days, after the making of an assessment of a tax pursuant to section 6203, give notice to each person liable for the unpaid tax, stating the amount and demanding payment thereof.” The 8 [*8] notice must “be left at the dwelling or usual place of business of such person, or shall be sent by mail to such person’s last known address.” § 6303(a).

On the basis ofevidence offered at trial we hold that - 5 - [*5] petitioner's liabilities are as respondent determined in the notice of deficiency.

6303(a) ("Where it is not otherwise provided by this title, the Secretary shall, as soon as practicable, and within 60 days, after the making ofan assessment ofa tax pursuant to section 6203, give notice to each person liable for the unpaid tax, stating the amount and demanding payment thereof." (Emphasis added.)).

Section 6203 provides that an assessment oftax (which includes interest, additions to tax, and assessable penalties) "shall be made by recording the liability ofthe taxpayer in the office ofthe Secretary [ofthe Treasury] in accordance with rules or regulations prescribed by the Secretary." See sec.

Section 6203 provides that an assessment oftax (which includes interest, additions to tax, and assessable penalties) "shall be made by recording the liability ofthe taxpayer in the office ofthe Secretary in accordance with rules or regulations prescribed by the Secretary." The section furtherprovides that when requested

A Form 4340 constitutes presumptive evidence that a tax has been validly assessed pursuant to section 6203.

A Form 4340 constitutes presumptive evidence that a tax has been validly assessedpursuant to section 6203.

" and that "withoutthe assessmentby the Secretary ofthe Treasury, no.proceeding in court without assessment for the collection ofsuch tax shall begun." A Form 4340, Certificate ofAssessments, Paymentsiand Other Specified Matters, constitutes presumptive evidence that a tax has been validly assessed pursuant to section 6203.

(a) "General Rule .--Where it' is not otherwise .-,provided by this title, the Secretary shall, as soon as -practicable, and within 60 .days,, -after .the making of an - assessment of a tax pursuant to section 6203, give notice to each-person liable-for the unpaid-.tax , stating the amount and demanding payment thereof .

Furthermore, a Form 4340 constitutes presumptive evidence that a tax has been-validly assessed pursuant to section 6203 .

Section 6203 provides that such assessment shall be made by recording the liability of the taxpayer in the office of the Secretary in accordance with rules or regulations prescribed by the Secretary and that upon request of the taxpayer the Secretar y 5In their posttrial brief petitioners stated that they, "by contestin

Section 6303 provides that the Secretary shall within 60 days after the making of an assessment of a tax pursuant to section 6203 give notice and demand for payment to the person liable for the tax .

On March 31, 2006, petitioner sent the Appeals officer a letter which questioned whether respondent had recorded an assessment against him pursuant to section 6203, requested several documents related to the assessment procedure, alleged other procedural errors, and alleged that the proposed collection actions would cause him hardship .

Requirements for the CDP Action Section 6303(a) provides that the "Secretary shall, as soon as practicable, and within 60 days, after the making of an assessment of a tax pursuant to section 6203, give notice to each person liable for the unpaid tax, stating the amount and demanding payment thereof." For the taxable years at issue-- 1997, 1998, and 1999--respondent issued petitioner a notice and demand for payment on March 1, 2004, the same day as the assessment.

6303(a) provides in part: Where it is not otherwise provided by this title, the Secretary shall, as soon as practicable, and within 60 days, after the making of an assessment of a tax pursuant to section 6203, give notice to each person liable for the unpaid tax, stating the amount and demanding payment thereof.

2002-48, we hold that: (1) The assessments were valid, Kuglin v.

6203 provides, inter alia, that an assessment is to be made by recording the liability of the taxpayer in accordance with prescribed rules or regulations.

The second sentence of section 6203 provides that the Secretary shall, upon request of the taxpayer, provide the taxpayer a copy of the record of assessment.

6203 requires the Secretary to record the liability of the taxpayer and to furnish a copy of the record of assessment to the taxpayer on request.

6203 requires the Secretary to record the liability of the taxpayer and to furnish a copy of the record of assessment to the taxpayer on request.

Specifically, section 6303(a) ofchapter 64 provides: "Afterthe making ofan assessment ofa tax pursuant to section 6203, [the IRS shall] give notice to each person liable for the unpaid tax, stating the amount and demanding [the] payment '6The Court ofAppeals noted that ch. 63 provides for two methods of assessment: (1) subch. B's special procedure for assessment ofincome, estate, and gift taxes, and (2) subch. A's general procedure for the assessment ofother taxes. However, subch. B is inapplica

Specifically, section 6303(a) ofchapter 64 provides: "Afterthe making ofan assessment ofa tax pursuant to section 6203, [the IRS shall] give notice to each person liable for the unpaid tax, stating the amount and demanding [the] payment '6The Court ofAppeals noted that ch. 63 provides for two methods of assessment: (1) subch. B's special procedure for assessment ofincome, estate, and gift taxes, and (2) subch. A's general procedure for the assessment ofother taxes. However, subch. B is inapplica

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. The Form 4340 received by petitioners at the Appeals Office hearing contained all this information. Petitioners have not de

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. The transcript of account received by petitioners before the Appeals Office hearing contained all this -8- information. Pe

Section 6303(a) instructs the Secretary to give notice “as soon as practicable, and within 60 days, after the making of an assessment of a tax pursuant to section 6203” to each person liable for said tax.

In support ofhis argument, petitioner cites section 6203, which provides: "The assessment shall be made by recording the liability ofthe taxpayer in the office ofthe Secretary in accordance with rules or regulations prescribed by the Secretary.

Regarding Lindberg's section 6203 argument, this Court has held that the transcript of account of the kind sent`to Lindberg satisfies the requirements of section 6203 .

oner exercised * * * [his] discretion arbitrarily, capriciously, or without sound basis in fact or law." Woodral v . Commissioner , 112 T .C . 19, 23 (1999) . Federal tax assessments are formally recorded on a record of assessment in accordance with section 6203 . The Commissioner is not required to use Form 23C in making an assessment . Roberts v . Commissioner, 118 T .C . 365, 371 (2002), affd . 329 F .3d 1224 (11th Cir . 2003) . Furthermore, section 6330(c)(1) mandates neithe r 'Petitioner ex

Section 6303(a) provides that "the Secrétary shall, as soon as practicable, and within 60 days, after the making of an assessment of a tax.pursuant to section 6203, give notice to each person.liable for the unpaid tax, stating the amount and demanding payment thereof." If the notice is mailed, it shall be sent to the taxpayer's last known address.

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.

Section 6303(a) provides that "the Secretary shall, as soon as practicable, and within 60 days, after the making of an assessment of a tax pursuant to section 6203, give notice to each person liable for the unpaid tax, stating the amount and demanding payment thereof." If the notice is mailed, it shall be sent to the taxpayer's last known address.

The Commissioner is not required to use Form 23C in making an assessment. Roberts v. Commissioner, supra at 369-371. The summary record must identify the taxpayer, the character of the liability assessed, the taxable period, and the amount of the assessment. Sec. 301.6203-1, Proced. & Admin. Regs. The copies of Form 4340 for 1995-96 resp

n abuse of discretion under this standard where arbitrary, capricious, or without sound basis in fact or law. Woodral v. Commissioner, 112 T.C. 19, 23 (1999). Federal tax assessments are formally recorded on a record of assessment in accordance with section 6203. The Commissioner is not required to use Form 23C in making an assessment. Roberts v. Commissioner, 118 T.C. at 369-371. Furthermore, section 6330(c)(1) mandates neither that the Appeals officer rely on a particular document in satisfyin

n abuse of discretion under this standard where arbitrary, capricious, or without sound basis in fact or law. Woodral v. Commissioner, 112 T.C. 19, 23 (1999). Federal tax assessments are formally recorded on a record of assessment in accordance with section 6203. The Commissioner is not required to use Form 23C in making an assessment. Roberts v. Commissioner, 118 T.C. at 369-371. Furthermore, section 6330(c)(1) mandates neither that the Appeals officer rely on a particular document in satisfyin

abuse of discretion under this standard where arbitrary, capricious, or without sound basis in fact or law. Woodral v. Commissioner, 112 T.C. 19, 23 (1999). Federal tax assessments are formally recorded on a record of assessment in accordance with section 6203. The Commissioner is not required to use Form 23C in making an assessment. Roberts v. Commissioner, 118 T.C. at 369-371. Furthermore, section 6330(c)(1) mandates neither that the Appeals officer rely on a particular document in satisfying

n abuse of discretion under this standard where arbitrary, capricious, or without sound basis in fact or law. Woodral v. Commissioner, 112 T.C. 19, 23 (1999). Federal tax assessments are formally recorded on a record of assessment in accordance with section 6203. The Commissioner is not required to use Form 23C in making an assessment. Roberts v. Commissioner, 118 T.C. at 369-371. Furthermore, section 6330(c)(1) mandates neither that the Appeals officer rely on a particular document in satisfyin

n abuse of discretion under this standard where arbitrary, capricious, or without sound basis in fact or law. Woodral v. Commissioner, 112 T.C. 19, 23 (1999). Federal tax assessments are formally recorded on a record of assessment in accordance with section 6203. The Commissioner is not required to use Form 23C in making an assessment. Roberts v. Commissioner, 118 T.C. at 369-371. Furthermore, section 6330(c)(1) mandates neither that the Appeals officer rely on a particular document in satisfyin

om which the assessments emanated, and with verification from the Secretary that the requirements of any applicable law or administrative procedure were met. Federal tax assessments are formally recorded on a record of assessment in accordance with section 6203. The Commissioner is not required to use Form 23C in making an assessment. Roberts v. Commissioner, 118 T.C. at 369-371. Furthermore, section 6330(c)(1) mandates neither that the Appeals officer rely on a particular document in satisfying

n abuse of discretion under this standard where arbitrary, capricious, or without sound basis in fact or law. Woodral v. Commissioner, 112 T.C. 19, 23 (1999). Federal tax assessments are formally recorded on a record of assessment in accordance with section 6203. The Commissioner is not required to use Form 23C in making an assessment. Roberts v. Commissioner, 118 T.C. at 369-371. Furthermore, section 6330(c)(1) mandates neither that the Appeals officer rely on a particular document in satisfyin

mo. 2003-137. Additionally, we note that there exists no statutory requirement - 16 - that such collection notices be signed. Everman v. Commissioner, supra. Federal tax assessments are formally recorded on a record of assessment in accordance with section 6203. The Commissioner is not required to use Form 23C in making an assessment. Roberts v. Commissioner, 118 T.C. at 369-371. Furthermore, section 6330(c)(1) mandates neither that the Appeals officer rely on a particular document in satisfying

Although section 6203 provides that "Upon request of the taxpayer, the Secretary shall furnish the taxpayer a copy of the record of the assessment", section 6330(c)(1) does not require that the Appeals officer give to the taxpayer a copy of the record of assessment at or before the hearing.

n abuse of discretion under this standard where arbitrary, capricious, or without sound basis in fact or law. Woodral v. Commissioner, 112 T.C. 19, 23 (1999). Federal tax assessments are formally recorded on a record of assessment in accordance with section 6203. The Commissioner is not required to use Form 23C in making an assessment. Roberts v. Commissioner, 118 T.C. at 369-371. Furthermore, section 6330(c)(1) mandates neither that the Appeals officer rely on a particular document in satisfyin

Section 6203 requires the Secretary to provide a record of assessment to a taxpayer upon the taxpayer’s request. Petitioner claims that the Form 4340 provided to him was invalid because it was unsigned. However, a signed Form 4340 for petitioner’s 1998 account is part of the record before us and was provided to petitioner before trial. The delivery

6303(a) provides in part: Where it is not otherwise provided by this title, the Secretary shall, as soon as practicable, and within 60 days, after the making of an assessment of a tax pursuant to section 6203, give notice to each person liable for the unpaid tax, stating the amount and demanding payment thereof.

“The summary record, through supporting records, shall 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 Commissioner to rely on a particular document (e.g.,

Form 23C, Summary Record of Assessment, and with proof of the “filed return” from which the assessment emanated. Again, these arguments have been repudiated. Federal tax assessments are formally recorded on a record of assessment in accordance with section 6203. Upon request, the Secretary is directed to furnish to the taxpayer a copy of pertinent parts of the record of assessment setting forth the taxpayer’s name, the date of assessment, the character of the liability assessed, the taxable per

General Rule.-- Where it is not otherwise provided by this title, the Secretary shall, as soon as practicable, and within 60 days, after the making of an assessment of a tax pursuant to section 6203, give notice to each person liable for the unpaid tax, stating the amount and demanding payment thereof.

“The summary record, through supporting records, shall 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 Commissioner to rely on a particular document to sati

Section 6203 provides: SEC. 6203. METHOD OF ASSESSMENT. The assessment shall be made by recording the liability of the taxpayer in the office of the Secretary in accordance with rules or regulations prescribed by the Secretary. Upon request of the taxpayer, the Secretary shall furnish the taxpayer a copy of the record of the assessment. Section 301

“The summary record, through supporting records, shall 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 Commissioner to rely on a particular document to sati

"The summary record, through supporting records, shall 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 Commissioner to rely on a particular document to sati

“The summary record, through supporting records, shall 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 Commissioner to rely on a particular document to sati

“The summary record, through supporting records, shall 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 Commissioner to rely on a particular document to sati

“The summary record, through supporting records, shall 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 Commissioner to rely on a particular document to sati

“The summary record, through supporting records, shall 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. - 18 - Section 6330(c)(1) does not require the Commissioner to rely on a particular document

“The summary record, through supporting records, shall 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 Commissioner to rely on a particular document to sati

“The summary record, through supporting records, shall 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 Commissioner to rely on a particular document to sati

“The summary record, through supporting records, shall 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 Commissioner to rely on a particular document to sati

“The summary record, through supporting records, shall 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. - 9 - Section 6330(c)(1) does not require the Commissioner to rely on a particular document

“The summary record, through supporting - 12 - records, shall 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 Commissioner to rely on a particular document

“The Secretary shall, as soon as practicable, and within 60 days, after the making of an assessment of a tax pursuant to section 6203, give notice to each person liable for the unpaid tax, stating the amount and demanding payment thereof.” Sec.

“The summary record, through supporting records, shall 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 Commissioner to rely on a particular document to sati

“The summary record, through supporting records, shall 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 Commissioner to rely on a particular document (e.g.,

“The summary record, through supporting records, shall 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. - 10 - Section 6330(c)(1) does not require the Commissioner to rely on a particular document

“The summary record, through supporting records, shall 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 Commissioner to rely on a particular document to sati

“The summary record, through supporting records, shall 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 Commissioner to rely on a particular document to sati

“The summary record, through supporting records, shall 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 Commissioner to rely on a particular document to sati

“The summary record, through supporting records, shall 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 Commissioner to rely on a particular document to sati

“The summary record, through supporting records, shall 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 Commissioner to rely on a particular document to sati

The summary record of assessment 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. The MFTRA-X transcript received by petitioner at the Appeals Office hearing contained all this information. P

23C, Assessment Certificate--Summary Record of Assessments, and not Form 4340, Certificate of Assessments and Payments.5 The courts have generally held that Form 4340 provides at least presumptive evidence that a tax has been validly assessed under section 6203. Davis v. Commissioner, 115 T.C. 35, 40 (2000)(citing, inter alia, Huff v. United States, 10 F.3d 1440, 1445 (9th Cir. 1993); Hefti v. IRS, 8 F.3d 1169, 1172 (7th Cir. 1993); Farr v. United States, 990 F.2d 451, 454 (9th Cir. 1993)). We

Petitioner’s principal argument in the Form 12153 and at the Appeals hearing was: Whether the IRS recorded an assessment against petitioner as required by section 6203 and section 301.6203-1, Proced.

10 [*10] by a notice of deficiency as required by section 6213(a), the assessment is invalid.”), supplemented by 136 T.C. 463 (2011).10 As part of a CDP hearing an SO must verify that a valid notice of deficiency was issued to the taxpayer. See I.R.C. § 6330(c)(1); Hoyle, 131 T.C. at 200; Snodgrass v. Commissioner, T.C. Memo. 2016-235, at

114, 122 (2004) (first citing § 6201; then citing § 6203; then citing § 6204; and then citing Statement of Procedural Rules, 26 C.F.R.

The Treasury regulations specify that the record of the assessment must include the “pertinent parts of the assessment,” which the regulations identify as the taxpayer’s name, the date of assessment, the character of the liability assessed, the taxable period, and the amount assessed. Treas. Reg. § 301.6203-1. Petitioners’ Form 4340 and tra

“all taxes (including interest, additional amounts, additions to the tax, and assessable penalties)” imposed by the Code. Assessment is “the formal recording of a taxpayer’s tax liability.” Baltic v. Commissioner, 129 T.C. 178, 183 (2007); see also § 6203. After an amount is assessed, the IRS may take certain administrative actions to collect the tax. See, e.g., §§ 6502(a) (permitting collection of a tax by levy), 6322 (providing that the lien imposed by section 6321 arises when an assessment i

ervice (IRS) officials. See Farhy v. Commissioner, No. 10647-21L, 160 T.C., slip op. at 5 (Apr. 3, 2023); Treas. Reg. §§ 301.6201-1(a), 301.7601-1, 301.7701-9. 16 involves a ‘recording’ of the amount the taxpayer owes the Government.” Id. (quoting I.R.C. § 6203). As the Supreme Court has explained, “[t]he ‘assessment’ is ‘essentially a bookkeeping notation.’” Id. (quoting Laing v. United States, 423 U.S. 161, 170 n.13 (1976)). It “is made when the Secretary or his delegate establishes an account

§ 6203; Hibbs v. Winn, 542 U.S. 88, 100 (2004); Baltic v. Commissioner, 129 T.C. 178, 183 (2007). There is no dispute here that the IRS assessed the amounts it thought Mr. Adams owed for the relevant tax years. Mr. Adams does not contend otherwise. Rather, Mr. Adams appears to argue that the assessments were improper because they failed to c

Assessment is necessary before the Commissioner may begin collection of any unpaid tax by giving notice, and demanding payment, of the unpaid tax. See, e.g., § 6303. In general, the Commissioner is prohibited from assessing the deficiency in tax (or any remaining part of it) for a period after the mailing of a notice of deficiency and until

Section 7345(b)(1) — Unpaid, Legally Enforceable Federal Tax Liability The introductory text of section 7345(b)(1) provides that the term “seriously delinquent tax debt” means “an unpaid, legally enforceable Federal tax liability of an individual” that meets certain requirements (discussed further below).

ernal Revenue, who has delegated them in turn to other IRS officials. See Treas. Reg. §§ 301.6201-1(a), 301.7601-1, 301.7701-9. Assessment is “the formal recording of a taxpayer’s tax liability.” Baltic v. Commissioner, 129 T.C. 178, 183 (2007); see § 6203. When a tax (including for this purpose a deemed tax, such as an additional amount, addition to tax, assessable penalty, or interest, as explained below) is assessed, the IRS may take certain actions to collect the tax administratively. See, e

First Requirement: Assessment “Assessment” is defined in section 6203 and is the process by which the amount of tax owed to the IRS is fixed by recording the liability of the taxpayer in the Office of the Secretary of the Treasury.

(first citing § 6203; and then citing Treas.

88, 100 (2004) (“An assessment is made ‘by recording the liability of the taxpayer in the office of the Secretary in accordance with rules or regulations prescribed by the Secretary.’” (quoting section 6203)); Treas.

Schwager copies ofhis literal transcripts with all the assessment information required to be provided to him under section 6203 and section 301.6203-1, Proced.

- CDP hearing statutory requirements, but these challenges all concern arguments on the merits and cannot be addressed as we lackjurisdiction over this case. Specifically, petitioner alleges that: (1) respondent did not make a valid assessment under sec. 6203; (2) respondent did not timely notify petitioner ofan assessment under sec. 6303; and (3) the notice ofNFTL filing was untimely sent. - 10 - petitioner with a hearing. M Inv. Research Assocs., Inc. v. Commissioner, 126 T.C. 183, 191 (2006).

Payments, to verify assessments in section 6330 cases and other situations is an apt parallel to the issue before us as to Form 4183. Generally, courts have held that Form 4340 provides presumptive evidence that a tax has been validly assessed under section 6203. See Huffv. United States, 10 F.3d 1440, 1445 (9th Cir. 1993); Farr v. United States, 990 F.2d 451, 454 (9th Cir. 1993); Geiselman v. United States, 961 F.2d 1, 5-6 (1st Cir. 1992); Rocovich v. United States, 933 F.2d 991, 994 (Fed. Cir.

ginal petition filed April 11, 2016, he did not assign error to the IRS determination that he had failed to include this amount in gross income. Instead, he demanded that respondent furnish him with a signed copy ofthe "record ofthe assessment." See sec. 6203. This demand was mis- guided or frivolous because there can be no assessment ofthe tax at issue until our decision in this case becomes final. See secs. 6213(a), 7481. In an amendment to petition filed July 1, 2016, petitioner identified $3

6203 (assessment is made by recording the liability ofthe taxpayer in the office ofthe Secretary ofthe Treasury); see Michael I. Saltzman, IRS Practice & Procedure, para. 14A.05, at 14-34 (rev. 2d ed. 2002 updated to 2016) ("A taxpayer's liability for a tax is established by an assessment ofthe tax."). After the IRS assesses tax, it must deman

ount shown on the supporting list or record. The date ofthe assessment is the date the summary record is signed by an assessment officer. * * * [Sec. 301.6203-1, Proced. & Admin. Regs.] - 29 - or regulations prescribed by the Secretary'." (quoting section 6203)). Assessment ofthe 20% penalties at issue in this case cannot happen until our decision becomes final and unappealable. See secs. 6213(a), 6665(a), 7485. Consequently, under a plain reading ofthe statute, the issue petitioners seek to rai

owing: (1) either that the Commissionermailed a valid notice ofdeficiency to the taxpayers at their last known address (or addresses) or each spouse signed an appropriate waiver, secs. 6212(b), 6213; (2) that the Commissionermade a valid assessment, sec. 6203; (3) that the Commissioner issued notice and demand, sec. 6303; (4) that the taxpayers did not pay the liability, sec. 6331(a); and (5) that the Commissioner issued to the taxpayers notice ofintent to collect the outstanding liability by le

An assessment officer assesses a tax by signing a summary record ofassessment, which, through sup- portingrecords, must identifythe taxpayer, the character ofthe liability, the tax- able period (ifapplicable), and the assessed amount. Sec. 301.6203-1, Proced. & Admin. Regs. The summaryrecord ofassessment may be made either on IRS Form 23

Though nowadays it'sjust a computer entry, the act of assessment is immensely important because once a liability is assessed, the IRS can begin trying to collect it by means not usually available to ordinary creditors-- such as seizing a taxpayer's property without first going to court. See Bull v. United States, 295 U.S. 247, 260 (1935)

One requirement ofapplicable law is the provision contained in section 6303(a) that the Commissioner must, within 60 days after making an assessment oftax under section 6203, give notice to each person liable for the assessed tax, stating the amount due and demanding payment thereof.

6203; 26 C.F.R. sec. 301.6203-1 (Apr. 1, 2011). The IRS is required by statute to notify the taxpayer within 60 days of assessing the tax and to demand payment. Sec. 6303(a). Ifthe taxpayer refuses to pay after payment is demanded, a lien arises on the property ofthe taxpayer in favor ofthe federal government. Sec. 6321. The lien relates back

sec. 301.6203-1. After assessing tax, the IRS is required by statute to demand payment within 60 days. Sec. 6303(a). Ifthe taxpayerrefuses to pay, a lien arises in favor ofthe United States on all the taxpayer's property. Sec. 6321. The lien relates back to the time ofassessment. Sec. 6322; Elliott, supra, para. 9.03[1], at 9-6

Nonetheless, in circumstances such as those at issue, the Appeals officer should recognize that the general rules regarding statutory interest are altered. Accordingly, a superficial review ofthe formal record ofassessment for tax periods affected by a bankruptcy proceeding is not sufficientto satisfy the requirements ofsec. 6330(c)(1).

"The summary record, through supporting records, shall 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 Commissioner to rely on a particular document to sat

Assessments are made by assessment officers who are appointed by the district director and the director of the regional service center. Sec. 301.6203-1, Proced. & Admin. Regs. Petitioner argues that there is no district director, therefore no assessment officers have been properly appointed and so there can be no valid assessment of friv

Climan verified the following : (1) Petitioner had an unpaid Federal income tax liability for 2001 ; (2) respondent properly assessed petitioner's 2001 tax liability as required by section 6203 ; (3) respondent timely mailed petitioner a notice and demand for payment as required by section - 25 - 6303 ; (4) petitioner neglected or refused to pay his 2001 liability; and (5) respondent mailed petitioner a notice of intent to levy and a notice of his right to request a hearing as required by sectio

9 (2004) (quoting Gentry v . United States , 962 F .2d 555, 557 (6th Cir . 1992)), affd . 412 F .3d 819 (7th Cir . 2005) . Generally, courts have held that Form 4340 provides at least presumptive evidence that a tax has been validly assessed under section 6203 . Davis v . . . .continued) Id . at n .7 (slip op . at 15) . - 14 - Commissioner , 115 T .C. 35, 40 (2000) (citing Huff v . United States , 10 F .3d 1440, 1445 (9th Cir . 1993), Hefti v . IRS, 8 F .3d 1169, 1172 (7th Cir . 1993), Farr v .

rification that the requirements of any applicable law or administrative procedure have been met" . Id . at 262 . Stated differently, a Form 4340 is presumptive proof, Absent any showing of an irregularity, that a tax,has been validly assessed under section 6203'. See, e .g . ; Schwersensky v . Commissioner, T .C . Memo . 2006-178 . We have held it is not an abuse of discretion for an Appeals officer to rely on a Form 4340 . Davis v . Commissioner , 115 T .C. 35, 40-41 .(2000) . In evaluating a'

Section 6301 authorizes the Secretary to collect taxes imposed by the internal revenue laws. As a general rule, the Secretary is obliged, within 60 days after making an assessment of tax under section 6203, to give notice to each person liable for such tax stating the amount due and demanding payment thereof. Sec. 6303(a). Such notice ma

Section 6203, defining a tax assessment, states that an assessment is the formal recording of a taxpayer's tax liability, and the accompanying regulation requires the summary record of assessment to "provide identification of the taxpayer, the character of the liability assessed, the taxable period, if applicable, and th e '( . . .continued) fund i

Petitioner suggests that respondent did not properly assess his taxes for 2000 and 2001 because he did not receive requested copies of Form 23C, Certificate of Assessment, or some othe r summary record of assessment as required by section 6203 and section 301 .6203-1, Proced.

t is a term used to describe the formal act of recording on the records of the Internal Revenue Service a tax liability that has been reported on a tax return, sec. 6201(a)(1), or that otherwise has become assessable, sec. 6213(b), (c), and (d); see sec. 6203. Before assessing a deficiency, the Commissioner generally must issue to the taxpayer a notice of deficiency. Sec. 6213(a); Meyer v. Commissioner, 97 - 17 - T.C. 555, 560 (1991). If the Commissioner assesses a deficiency before a notice of

The purpose of requiring the assessment to be so recorded is to insure both that the Secretary is maintaining proper records and that taxpayers receive a summary of records of their tax liability. Gentry v. United States, 962 F.2d 555, 556 (6th Cir. 1992). The Secretary generally may not assess a deficiency in tax unless the Secretary ha

sessment” are not customarily regarded as synonyms in tax law. A “determination” is the IRS’s final decision, see, e.g., secs. 6212(a), 6230(a)(3)(B). And an “assessment” is the specific procedure by which the IRS officially records a liability, see sec. 6203, triggering its power to collect taxes administratively. (The Code generally bars the IRS from assessing taxes that are being contested in our Court. See sec. 6213(a).) We note too that, although notices of deficiency establish jurisdiction

Generally, courts have held that a Form 4340 transcript of account provides at least presumptive evidence that a tax has been validly assessed under section 6203, unless irregularities are evident that' raise a question as to the accuracy of the Form 4340 .

sessment” are not customarily regarded as synonyms in tax law. A “determination” is the IRS’s final decision. See, e.g., secs. 6212(a), 6230(a)(3)(B). And an “assessment” is the specific procedure by which the IRS officially records a liability, see sec. 6203, triggering its power to collect taxes administratively. (The Code generally bars the IRS from assessing taxes that are being contested in our Court. See sec. 6213(a).) We note too that, although notices of deficiency establish jurisdiction

and admitted into evidence, shows no evidence of payments that would support petitioners’ claim. This Court and other courts have held numerous times that a Form 4340 “provides at least presumptive evidence that a tax has been validly assessed under section 6203”. Davis v. Commissioner, 115 T.C. 35, 40 (2000); see also Roberts v. Commissioner, 329 F.3d 1224 (11 Cir. 2003), affg. 118 T.C. 365 (2002). Therefore, it is not an abuse of discretion for Appeals to rely on a Form 4340 in this case for t

The Commissioner is not required to use Form 23C in making an assessment. Roberts v. Commissioner, supra at 369-371. The (cid:16)042record of assessment must identify the taxpayer, the taxable period, and the character and amount of the liability assessed. Sec. 301.6203-1, Proced. & Admin. Regs. Skidmore reviewed transcripts that appeare

Cir. 2003). While not altogether clear, petitioner may also be arguing that respondent’s collection action with respect to petitioner’s taxable year 1996 may not be valid because he did not receive certain documentation to which he is entitled under sec. 6203 and sec. 301.6203-1, Proced. & Admin. Regs. On the record before us, we reject any such argument. On Nov. 6, 2003, respondent issued to petitioner a notice of tax lien. The third page of the notice of tax lien set forth, inter alia, petitio

s copies of Forms 4340 relating to their 1996-2001 tax years which showed that the amounts at issue were properly assessed. Generally, courts have held that Form 4340 provides at least presumptive evidence that a tax has been validly assessed under section 6203. See e.g., Huff v. United States, 10 F.3d 1440, 1445 (9th Cir. 1993); Hefti v. Internal Revenue Service, 8 F.3d 1169, 1172 (7th Cir. 1993); Geiselman v. United States, 961 F.2d 1, 5-6 (1st Cir. 1992); Rocovich v. United States, 933 F.2d 9

A Form 4340, absent evidence to the contrary, is sufficient to establish that the assessment was properly made. United States v. Zolla, 724 F.2d 808, 810 (9th Cir. 1984); Psaty v. United States, 442 F.2d 1154, 1159 (3d Cir. 1971); Nicklaus v. Commissioner, supra at 121. Treasury regulations r!equire that the summary record, through suppo

"The summary record, through supporting records, shall 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 Commissioner to rely on a particular document to sati

s copies of Forms 4340 relating to their 1996-2001 tax years which showed that the amounts at issue were properly assessed. Generally, courts have held that Form 4340 provides at least presumptive evidence that a tax has been validly assessed under section 6203. See e.g., Huff v. United States, 10 F.3d 1440, 1445 (9th Cir. 1993); Hefti v. Internal Revenue Service, 8 F.3d 1169, 1172 (7th Cir. 1993); Geiselman v. United States, 961 F.2d 1, 5-6 (1st Cir. 1992); Rocovich v. United States, 933 F.2d 9

2004), and specifically on language in the opinion to the effect that an assessment- must be made within 3 years after the return was filed, sec. 6501(a), and "shall be made by recording the liability of the taxpayer in the office of the Secretary", sec. 6203. See id. at , 124 S. - 7 - Ct. at 1552. Petitioner contends that "It is clear from the record that the Respondent failed to comply with this requirement. The assessment has not been reordered (sic) until September 11, 2003 well outside the

as constituting a request for a copy of the record of assessment for the liabilities sought to be collected. Respondent provided Forms 4340 in response thereto on July 25, 2001. Thus, there is no showing of any violation of petitioner’s rights under section 6203. Further, petitioner was offered a hearing through either a face-to-face meeting or by means of correspondence and did not avail himself of either opportunity. - 8 - As no material fact is disputed and the only argument raised by petitio

titioner challenges the validity of the record of assessment and the underlying tax liability relating to 1977 through 1983. Generally, courts have held that Form 4340 provides at least presumptive evidence that a tax has been validly assessed under section 6203. Farr v. United States, 990 F.2d 451, 454 (9th Cir. 1993); Davis v. Commissioner, supra at 41. The record does not, however, indicate whether respondent based his assessment on delinquent returns filed by petitioner or on signed agreemen

ts. Petitioner contends that the Form 4340 is insufficient to prove that proper notice was given and that the assessments were valid. Form 4340 has been generally accepted by courts to show that a valid assessment has been made within the meaning of section 6203. Hefti v. IRS, 8 F.3d 1169 (7th Cir. 1993); Farr v. United States, 990 F.2d 451, 454 (9th Cir. 1993); Geiselman v. United States, 961 F.2d 1 (1st Cir. 1992); Davis v. Commissioner, supra. Petitioner has raised superficial questions and m

The summary record of assessment 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. The Forms 4340 and MFTRA-X transcripts received by petitioner contained all this information. Petitioner has

4 income tax account indicate an unpaid assessed balance due of $19,924.82. See Davis v. Commissioner, 115 T.C. 35, 40 (2000) (stating "courts have held that Form 4340 provides at least presumptive evidence that a tax has been validly assessed under section 6203"). Before deciding to proceed with collection, respondent provided petitioner with transcripts relating to his 1994 tax liability, took adequate steps to determine the correct amount of petitioner's unpaid tax, and gave due consideration

ontend that the Form 4340 is insufficient to prove the validity of the assessment that was made against them for their 1998 tax year. Form 4340 has been generally accepted by courts to show that a valid assessment has been made within the meaning of section 6203. Hefti v. IRS, 8 F.3d 1169 (7th Cir. 1993); Farr v. United States, 990 F.2d 451, 454 (9th Cir. 1993); Geiselman v. United States, 961 F.2d 1 (1st Cir. 1992); Davis v. Commissioner, supra. Petitioners have raised superficial questions and

Title 26 Section 6203 and C.F.R.

“The summary record, through supporting records, shall 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 Commissioner to rely on a particular document to sati

“The summary record, through supporting records, shall 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 Commissioner to rely on a particular document to sati

“The summary record, through supporting records, shall 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 Commissioner to rely on a particular document to sati

Title 26 Section 6203 and C.F.R.

Title 26 Section 6203 and C.F.R.

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. Contrary to petitioners’ position, section 6330(c)(1) does not require the Commissioner to rely on a particular document to

After recording the taxpayer's liability, respondent may proceed with collection by giving notice to the taxpayer liable for the unpaid tax, stating the amount and demanding payment. Such notice and demand is to be given "as soon as practicable, and within 60 days," of the assessment. Sec. 6303(a). The so-called notice 5As discussed in c

Title 26 Section 6203 and C.F.R.

The summary 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 Commissioner to rely on a particular document to satisfy the verification requirement impo

Title 26 Section 6203 and C.F.R.

dated by an assessment officer with duly delegated authority. We disagree. The Appeals officer properly used a Form 4340 to verify the assessments of the taxes in issue. A Form 4340 is presumptive evidence that a tax has been validly assessed under section 6203. Nicklaus v. Commissioner, 117 T.C. 117, 121 (2001); Davis v. Commissioner, 115 T.C. 35, 40 (2000); see also Huff v. United States, 10 F.3d 1440, 1445 (9th Cir. 1993); Hefti v. IRS, 8 F.3d 1169, 1172 (7th Cir. 1993); Geiselman v. United

The summary record of assessment must “provide identification of the taxpayer, the - 9 - 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 Commissioner to rely upon a particular document (i.e., the sum

Provide me with a copy of the record of assessment which is required by section 6203 (this is a -4- demand pursuant to 26 USC 6203 and Trea.

The summary record of assessment, through supporing records, 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 Commissioner to rely upon a particular do

Title 26 Section 6203 and C.F.R.

Title 26 Section 6203 and C.F.R.

Section 6203 authorizes the Secretary to make assessments. The assessment officer, appointed by the Secretary, makes the assessment by signing the summary record of assessment. Sec. 301.6203-1, Proced. & Admin. Regs. The summary record of assessment must “provide identification of the taxpayer, the character of the liability assessed, the taxable p

Title 26 Section 6203 and C.F.R.

Title 26 Section 6203 and C.F.R.

ficer relied on a Form 4340, Certificate of Assessment and Payments, to verify the proper assessments of the taxes in issue. Generally, courts have held that Form 4340 provides at least presumptive evidence that a tax has been validly assessed under section 6203. See Farr v. United States, 990 F.2d 451, 454 (9th Cir. 1993); Geiselman v. United States, 961 F.2d 1, 5-6 (1st Cir. 1992); Rocovich v. United States, 933 F.2d 991, 994 (Fed. Cir. 1991); United States v. Chila, 871 F.2d 1015, 1017-18 (11

6203, 26 CFR sec. 301.6203-1, and Internal Revenue Manual - 11 - secs. 3(17)(63)(14).1 (1-1-89), 3(17)(46)2.3 (1-1-89), 3(17)(63)(14).5 (4-1-96), 3(17)(63)(14).6 (4-1-96) and 3(17)(63)(14).7 (4-1-96)). 7. To the best of my knowledge, for calendar year ending December 31, 1996, I have no outstanding Federal Tax liability that is evidenced by a

Assessment of Tax Petitioners argue that, since respondent has not made an assessment of tax under section 6203, there is no deficiency and, therefore, the notice is invalid and this Court lacks jurisdiction.

In certain circumstances, pursuant to the general authority of section 6201, the Commissioner can summarily (immediately) assess certain amounts, including overstatements on a return or a - 5 - claim for refund of the credit for income tax withholdings. See sec. 6201(a)(3). In other circumstances, the Commissioner cannot assess the tax

In certain circumstances, pursuant to the general authority of section 6201, the Commissioner can summarily (immediately) assess certain amounts, including overstatements on a return or a claim for refund of the credit for income tax withholdings. See sec. 6201(a)(3). In other circumstances, the Commissioner cannot assess the tax until h

In certain circumstances, pursuant to the general authority of section 6201, the Commissioner can summarily (immediately) assess certain amounts, including overstatements on a return or a claim for refund of the credit for income tax withholdings. See sec. 6201(a)(3). In other circumstances, the Commissioner cannot assess the tax until h

In certain circumstances, pursuant to the general authority of section 6201, the Commissioner can summarily (immediately) assess certain amounts, including overstatements on a return or a claim for refund of the credit for income tax withholdings. See sec. 6201(a)(3). In other circumstances, the Commissioner cannot assess the tax until h

to the contrary was found to be "wholly frivolous"). Petitioners argue that paying Federal income tax is "voluntary", a misleading concept at best. Our Federal income tax system provides for voluntary or self-assessment. See sec. - 7 - 6201(a)(1); sec. 6203 ("assessment" is recording the liability of the taxpayer); sec. 301.6201-1(a)(1), Proced. & Admin. Regs. (the District Director shall assess taxes determined by the taxpayer as to which returns are made); see also Flora v. United States, 362

The date of assessment is the date the summary record of assessment is signed by the assessment (continued...) -8- signed Form 900 on October 16, 1987. Hence, the signing of Form 900 occurred within 6 years of the date of assessment (December 7, 1981). Petitioner was notified of his fiduciary liability by a notice of liability mailed on