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verifying the assessments, may rely on computer transcripts that
contain the requisite information.
We agree with respondent. Section 6203 authorizes the
Secretary to make assessments. The assessment officer, appointed
by the Secretary, makes the assessment by signing the summary
record of assessment. Sec. 301.6203-1, Proced. & Admin. Regs.
The summary record of assessment must “provide identification of
the taxpayer, the character of the liability assessed, the
taxable period, if applicable, and the amount of the assessment.”
Id. Section 6330(c)(1), however, does not require that the
Commissioner verify the information by using a particular source
(i.e., the summary record itself rather than a computer
transcript). The transcripts respondent used for the
verification contained the requisite information. Respondent’s
reliance on such transcripts was not an abuse of discretion.
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, petitioner did not show any irregularity in the
assessment procedure. Accordingly, we sustain respondent’s
determination.
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Last modified: May 25, 2011