b. Is there a claim without an assessment?
There is controversy about whether there can be a valid tax claim without an assessment. There is considerable authority to the effect that there is no claim.
See, Brafman v. United States, 384 F.2d 863 (5th Cir. 1967) ("For a tax to be collected upon any deficiency, an assessment must be made against the taxpayer within three years after his return is filed. IRC § 6501."); Stallard v. United States, 806 F. Supp. 152 (W.D. Tex. 1992), holding that a tax lien based...
