Michael E. Nestor - Page 23

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          in section 6203 and respondent’s eventual compliance with the               
          statute (without demonstrable prejudice to petitioner), I agree             
          with the majority’s conclusion:  “Requiring the Appeals officer             
          to provide petitioner with a second copy of petitioner’s Forms              
          4340 at this time would [needlessly] delay disposition of this              
          case.”  Majority op. p. 9.                                                  
          IV.  Conclusion                                                             
               If the Appeals officer committed error at all, it was                  
          harmless.  Petitioner has failed to show that the Appeals                   
          officer’s determination would have differed in the slightest if             
          petitioner had been provided the assessment record prior to or at           
          the Appeals hearing.  The majority is correct.                              
               WHALEN and THORNTON, JJ., agree with this concurring                   
          opinion.                                                                    

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