- 4 - liability only if petitioners did not receive a notice of deficiency or have an opportunity to dispute the liability. Section 6330(d) provides for Tax Court review of the Commissioner’s determination. Petitioners do not contest the underlying liabilities but contend that section 6330(c)(1) requires the production of Form 23C. Respondent contends that the Appeals officer did not abuse her discretion by relying on the transcripts to verify the assessments. We agree with respondent. The transcripts contained the requisite information (i.e., “identification of the taxpayer, the character of the liability assessed, the taxable period, if applicable, and the amount of the assessment”, sec 301.6203-1, Proced. & Admin. Regs). Kuglin v. Commissioner, T.C. Memo. 2002-51. Where the Commissioner provides the taxpayer with Forms 4340 (i.e., proof of assessment) after the hearing and before trial, and the taxpayer does not “show at trial any irregularity in the assessment procedure that would raise a question about the validity of the assessments”, the taxpayer is not prejudiced. Nestor v. Commissioner, 118 T.C. ___, ___ (2002) (slip op. at 9). At trial, petitioners did not show any irregularity in the assessment procedure. Accordingly, we sustain the respondent’s determination.Page: Previous 1 2 3 4 5 Next
Last modified: May 25, 2011