Opinion ID: 676878
Heading Depth: 3
Heading Rank: 1

Heading: Assessments and Requests for Copies: Section 6203

Text: 11 Murray contends that the IRS failed to properly assess his taxes for 1987 and 1988 pursuant to section 6203. Murray also contends that the IRS failed to respond to his request for copies of the assessments under 26 U.S.C. Sec. 6203. These contentions lack merit. Section 6203 provides that: 12 The assessment shall be made by recording the liability of the taxpayer in the office of the Secretary in accordance with rules of regulation prescribed by the Secretary. Upon request of the taxpayer, the Secretary shall furnish the taxpayer a copy of the record of assessment. 13 26 U.S.C. Sec. 6203. The regulation promulgated under this section states that [i]f the taxpayer request a copy of the record of assessment, he shall be furnished a copy of the pertinent parts of the assessment which set forth the name of the taxpayer, the date of the assessment, the character of the liability assessed, the tax period, if applicable, and the amount assessed. 26 C.F.R. Sec. 301.6203. Generally, courts have held that IRS Form 4340 provides at least presumptive evidence that a tax has been validly assessed under section 6203. See Huff, 10 F.3d at 1445. 14 Here, the government submitted a Form 4340 for each of the tax years in question. These forms set forth, for each of the taxable years: Murray's name and social security number; the amounts of tax, penalties, and interest assessed; the type of tax assessed; the period for which the tax was assessed; the date on which the tax was assessed (the 23C date); and the dates various notices were issued to Murray. 15 Thus, the IRS submitted presumptive evidence that it properly assessed Murray's taxes for the years in question. See id. at 1446. Furthermore, because the Forms set forth all the information that section 6203 requires, the IRS submitted presumptive evidence that Murray was given all the documentation he was entitled to under section 6203. See Koff v. United States, 3 F.3d 1297, 1298 (9th Cir.1993) (per curiam) (citing James v. United States, 970 F.2d 750, 755 (10th Cir.1992) (notices [of assessment] also satisfy 26 U.S.C. Sec. 6203, the requirement that the IRS provide a copy of the record of assessment)), cert. denied, 114 S.Ct. 1537 (1994). 26 U.S.C. Sec. 6203. Murray failed to present any evidence regarding the assessments made against him. Accordingly, the district court properly granted summary judgment for the IRS on these issues. See Hughes, 953 F.2d at 536. 16