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petitioner had requested. Respondent gave petitioner
copies of the Forms 4340 prior to the trial in this
case. The Forms 4340 that respondent gave petitioner
before trial showed that the amounts at issue were
properly assessed, and petitioner did not show at trial
any irregularity in the assessment procedure that would
raise a question about the validity of the assessments.
* * * Petitioner was not prejudiced in any way by the
fact that he first received copies of those records
after the section 6330 hearing. * * * [Majority op.
p. 9; emphasis added.]
As will be shown, a person seeking judicial review of agency
actions bears the burden of demonstrating prejudice from any
error. Since petitioner did not show prejudice, the “rule of
prejudicial error” is applicable, and petitioner is entitled to
no relief.
II. Administrative Procedure Act
I have previously stated my belief that various provisions
of the Administrative Procedure Act, 5 U.S.C. secs. 551-559, 701-
706 (1994) (hereafter, sections of which are cited as 5 U.S.C.),
inform our authority under section 6330(d)(1)(A) to review a
determination made by an Appeals officer pursuant to section
6330(c)(3). Lunsford v. Commissioner, 117 T.C. 159, 165, 167-168
(2001) (Halpern, J., concurring).
Among the applicable APA provisions is 5 U.S.C. sec. 706,
which, in pertinent part, provides:
Scope of review
To the extent necessary to decision and when
presented, the reviewing court shall decide all
relevant questions of law, interpret constitutional and
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