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not prejudiced. See Nestor v. Commissioner, 118 T.C. 162, 167
(2002). In this case, petitioner was provided with a copy of the
Form 4340 prior to trial. However, petitioner did not allege any
irregularities in the assessment procedure. Petitioner also did
not present any evidence at trial or otherwise show any
irregularity in the assessment procedure. Accordingly, we
sustain respondent’s determination that the collection action
should proceed.
Additionally, petitioner has not alleged that the proposed
method of collection is inappropriate. Neither has petitioner
offered any alternative means of collection, nor has he raised
any spousal defenses. Accordingly, we hold for respondent. See
Lunsford v. Commissioner, 117 T.C. 183 (2001).
Accordingly,
Decision will be entered for
respondent.
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