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As we noted in Davis v. Commissioner, 115 T.C. 35, 41
(2000), procedures in collection hearings under section 6330 were
intended by Congress to be handled in a manner similar to
procedures used in traditional Appeals hearings. For years, as
far as I know without exception and long before enactment of
sections 6320 and 6330, respondent’s audit and Appeals
representatives, in all collection contexts, have provided to
taxpayers copies of transcripts of account and of Forms 4340
relating to the taxpayers. I hope that this opinion will not be
read to suggest that such documents, easily and routinely
obtained by respondent’s collection personnel and by respondent’s
Appeals officers, need no longer be made available to taxpayers
and to their representatives, particularly in collection
contexts. The new collection procedures under sections 6320 and
6330 should not be interpreted to change the routine availability
to taxpayers from respondent's representatives of transcripts of
account and of Forms 4340.
In light of comments made in Judge Foley’s dissenting
opinion regarding the relationship of the verification
requirements of section 6330(c)(1) with taxpayers’ rights under
section 6203 (and the related regulations) to obtain from
respondent a copy of the “record of the assessment”, some further
comments are appropriate regarding those two quite different
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