With no explanation, chose the best option from "A", "B", "C" or "D". a tax return). Le Doux also challenges her liability for frivolous return penalties because she contends that she did not receive a proper Form 17 Notice and Demand. This argument is without merit. The IRS may send notice and demand on any form so long as it includes the information that 26 U.S.C. § 6303 requires. See Long v. United States, 972 F.2d 1174, 1181(10th Cir.1992)(“Not only does the IRS Manual not confer on the taxpayer a substantive right to receive a particular form, but also ‘the form on which a notice of assessment and demand for payment is made is irrelevant as long as it provides the taxpayer with all the information required under 26 U.S.C. 6303(a).’ ’’)(quoting Elias v. Connett, 908 F.2d 521, 525 (9th Cir.1990)); Jones v. Commissioner, 338 F.3d 463, 466 (5th Cir.2003)(<HOLDING>); Hoffman v. United States, 209 F.Supp.2d 1089,

A: holding notice of balance due satisfies notice and demand requirements
B: holding such service satisfies due process
C: holding that notice to the attorney of record constitutes notice to the petitioner
D: holding that actual notice fulfills a notice requirement that an applicable federal regulation be conspicuously posted because actual notice is the best notice
A.