United States Tenth Circuit

IRS Form 4340 creates a presumption that a Summary Record of Assessment, whether on Form 23C or RACS Report 006, was validly executed and certified, and the Certificates of Assessment provided to appellants on Form 4340 were certified and valid.

Appellate Information

• Decided 07/15/2003
• Published 07/15/2003

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.