Administrative: Taxation-Notice of Deficiency

Where a taxpayer challenged assessments levied by the government after he failed to file timely federal income tax returns, the judgment for the government is affirmed because the government produced a Form 4340 for both years and a case-history report for one year as well as a notice of deficiency for the second year, so the government established both the existence and the proper mailing of notice.

Judgment is affirmed.

U.S. v. Meyer (MLW No. 72641/Case No. 17-3463 – 6 pages) (U.S. Court of Appeals, 8th Circuit, Gruender, J.) Appealed from U.S. District Court, District of Minnesota, Montgomery, J. (Lowell Harrison Becraft, Huntsville, Alabama, argued for appellant) (Joan I. Oppenheimer and Robert Joel Branman, Washington, D.C., argued for appellee).