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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.
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Last modified: May 25, 2011