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Re: Assessment without a 23C?]

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  • drbradb1
    The 4340 are hearsay.Object to it s use.Not only must an assessment meet all the requirements of a 23c but there MUST be supporting docs. for the creation of
    Message 1 of 3 , Nov 25, 2005
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      The 4340 are hearsay.Object to it's use.Not only must an assessment
      meet all the requirements of a 23c but there MUST be supporting docs.
      for the creation of the 4340 and racs 0006.Start doing foia's for the
      supporting docs.
      Brad

      - In tips_and_tricks@yahoogroups.com, hobot <hobot@m...> wrote:
      >
      > 1. Contention: A tax assessment is invalid because the taxpayer
      > didnot get a Form 23C.The Law:Tax assessments are formally
      > recorded on a recordof assessment. Section 6203. The assessment is
      > made by anassessment officer signing the summary record of
      > assessment. Treas.Reg. ' 301.6203-1. The summary record of
      > assessment must Aprovideidentification of the taxpayer, the
      > character of the liability assessed, thetaxable period, if
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