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HALPERN, J., concurring: I agree with the majority that, if
in determining to proceed with collection, respondent erred in
informing petitioner that all applicable laws and administrative
procedures had been met, such error was harmless error. I write
separately to express my views as to why the majority is correct.
I. Introduction
Petitioner requested and received a so-called collection due
process hearing. At that hearing, the Appeals officer was
required to obtain verification that the requirements of any
applicable law or administrative procedure had been met. Sec.
6330(c)(1). Following the hearing, the Appeals officer informed
petitioner that all applicable laws and administrative procedures
had been met and that collection from petitioner of his tax
liability for 1990 through 1997 would proceed. Petitioner
contends that he was entitled to receive assessment records under
section 6203.1 The majority finds:
The Appeals officer did not give petitioner a copy
of the record of assessment at or before the hearing as
1 Sec. 6203 provides:
SEC. 6203. METHOD OF ASSESSMENT.
The assessment shall be made by recording the
liability of the taxpayer in the office of the
Secretary in accordance with rules or regulations
prescribed by the Secretary. Upon request of the
taxpayer, the Secretary shall furnish the taxpayer a
copy of the record of the assessment. [Emphasis
added.]
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