United States Tenth Circuit

Certificates of Assessment provided to taxpayers on Form 4340 were certified and valid, thus they were served with the requisite deficiency notices, and denial of objections to the IRS's proof of claim for unpaid taxes was proper.

Appellate Information

• Decided 02/25/2003
• Published 02/25/2003

Judges

• McKAY, Circuit Judge., Before KELLY, McKAY, and MURPHY, Circuit Judges.

Court

• United States Tenth Circuit

Counsel

• For Appellant:
  
• Submitted on the briefs:   Paul F. Becht of the Becht Law Firm, Albuquerque, NM, for Plaintiffs-Appellants.


• For Appellees:
  
• David C. Iglesias, United States Attorney, and Manuel Lucero, Assistant U.S. Attorney, District of New Mexico, Albuquerque, NM, for Defendant-Appellee.