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petitioners would be able to see relevant portions of their
administrative file. Petitioners did not agree to meet with
respondent. The parties did not stipulate any facts.
On brief, petitioners raised concerns about respondent’s
failure to deliver copies of the two forms requested in
petitioners’ interrogatories. The request for Forms 23-C and
4340 reflects petitioners’ misunderstanding of or confusion about
the deficiency and assessment processes. The requested forms
usually contain information about a taxpayer’s account, including
any assessment or payment that has been made including the
assessment date, the identity of taxpayer, the amount and type of
liability assessed, and the applicable time period. See
Saltzman, IRS Practice and Procedure, par. 10.02, at 10-4 and
par. 14.05[1], at S14-8 (2d ed. 1991 and Supp. 3 1998). If, in a
situation similar to petitioners’, no assessment has been made,
these forms would contain little or no information.
Respondent then moved to dismiss for failure to prosecute
properly, and the motion was calendared for hearing at the
scheduled trial session. At the hearing, petitioners stated that
they would not present evidence on the adjustments to income
determined by respondent in the deficiency notice. Petitioners
only wished to pursue their procedural claim that respondent’s
notice of deficiency was an improper attempt to assess a tax
liability.
2(...continued)
answer from respondent, so we shall not discuss it further.
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Last modified: May 25, 2011