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the Secretary. Upon request of the taxpayer, the Secretary shall
furnish the taxpayer a copy of the record of the assessment.”
The majority choose not to decide “whether * * * the second
sentence of section 6203 is an ‘applicable law or administrative
procedure’ referred to in section 6330 (c)(1)”. Majority op. p.
9. Section 6203, in its entirety, is such a law. Assessment is
an integral part of the collection process, and the method by
which respondent makes an assessment is prescribed in section
6203. In addition, regulations promulgated by respondent provide
that “If the taxpayer requests a copy of the record of
assessment, he shall be furnished a copy of the pertinent parts
of the assessment which set forth the name of the taxpayer, the
date of assessment, the character of the liability assessed, the
taxable period, if applicable, and the amounts assessed.” Sec.
301.6203-1, Proced. & Admin. Regs. Furnishing Form 4340 to the
taxpayer satisfies the requirements of section 6203. See, e.g.,
Huff v. United States, 10 F.3d 1440, 1445 (9th Cir. 1993).
Respondent, however, failed to adhere to section 6203 and section
301.6203-1, Proced. & Admin. Regs. Thus, the Appeals officer
incorrectly determined that the requirements of applicable laws
were met. See sec. 6330(c)(1).
Prior to the section 6330 hearing, respondent did not
provide petitioner with Forms 4340. Moreover, at the hearing,
respondent did not allow petitioner to discuss the assessments.
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