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SWIFT, J., concurring: Arguably, the majority opinion
treats all “assessment records” as if they are the same, and
states overly broadly (majority op. p. 8) that “Section
6330(c)(1) does not require the Appeals officer to give the
taxpayer a copy of the verification that the requirements of any
applicable law or administrative procedure have been met.” The
quoted language is susceptible of being read to mean that Appeals
officers need not give or show to taxpayers copies of
computerized transcripts of account or Forms 4340.
Surely, we need not so hold in this case. Petitioner is not
making that argument. At the Appeals hearing herein, the Appeals
officer had a copy of the computerized transcript of account or
Forms 4340 relating to petitioner, and nothing in the opinion
suggests that the Appeals officer refused to provide petitioner
with a copy of those specific documents.1
1 Repeatedly, in connection with the Appeals hearing and
the litigation herein, petitioner insisted that he be provided
not with a transcript of account or a Form 4340, but rather with
a Form 23C and with the Summary Record of Assessment “as provided
for in sec. 301.6203-1, Proced. & Admin. Regs.” At the Appeals
hearing, petitioner was not interested in obtaining from
respondent a copy of the transcript of account or the Form 4340.
Like many other tax protesters, petitioner does not regard a
computerized transcript of account or a Form 4340 as satisfying
either the verification requirements of sec. 6330(c)(1) or the
documentation provisions of sec. 301.6203-1, Proced. & Admin.
Regs. E.g., Lunsford v. Commissioner, 117 T.C. 183, 187-189
(2001); Davis v. Commissioner, 115 T.C. 35, 40-41 (2000).
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