- 3 -
After the hearing and before the date of the notice of
determination, the Appeals officer sent to petitioner a
“MFTRA-X”. The Appeals officer testified at trial:
Q [By respondent’s counsel] And explain to me
what the difference between a MFTRA-X is and the tax
* * * [module] that you’ve already testified you looked
at.
A [By Appeals officer] The MFTRA-X is a user-
friendly transcript of the taxpayer’s account. It is
in plain English. It’s in understandable terms,
whereas the tax module is not.
Q Does it contain--what kind of information does
it contain?
A The MFTRA-X contains the taxpayer’s name, the
taxpayer’s identification number, the type of tax that
is owed, the date of the assessment, and the amount of
the assessment.
Q Why did you mail those to the taxpayers
opposed to the 4340s?
A Well, the MFTRA-X and the 4340, they’re both
obtained from IDRS, and the MFTRA-X is retrievable
faster than a 4340, and I also figured that because it
obtained [sic] the same information, I would forward
the MFTRA-X to the taxpayers.
Q Did you forward that to her prior to the date
that the notice of determination was issued in this
case?
A Yes, I did.
Q Can you explain to the Court what is the
difference between a MFTRA-X and a Form 4340?
A There’s relatively little difference. The
major difference is that the 4340 is certified by the
IRS, whereas the MFTRA-X is not.
Page: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011