Thomas W. Roberts - Page 9




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          assessment, by respondent with respect to that year.  Having                 
          shown what petitioner maintains is an irregularity in respon-                
          dent’s assessment procedure with respect to his taxable year                 
          1996, petitioner further argues that the Appeals officer’s                   
          reliance on Form 4340 to verify that respondent made a valid                 
          assessment with respect to that year does not satisfy the re-                
          quirements of section 6330(c)(1) that the Appeals officer obtain             
          verification that the requirements of any applicable law or                  
          administrative procedure have been met.7                                     
               We reject petitioner’s position.  As petitioner is aware                
          from Lester v. United States, No. 13-96-15835 MA, Adv. No. 97-               
          1078M (D.N.M. July 7, 1998), which he cites in petitioner’s                  
          motion and in petitioner’s response to respondent’s motion,                  
          respondent has for a number of years been engaged in making a                
          transition in respondent’s assessment procedure from the general             
          use of a manually prepared Form 23C to the general use of RACS               

               7While not altogether clear, petitioner may also be arguing             
          that respondent’s assessment with respect to petitioner’s taxable            
          year 1996 may not be valid because he did not receive certain                
          documentation to which he is entitled under sec. 6203 and sec.               
          301.6203-1, Proced. & Admin. Regs.  Respondent provided peti-                
          tioner with a copy of Form 4340 with the notice of determination.            
          That form set forth, inter alia, petitioner’s name, the date of              
          assessment, the character of the liability assessed, the taxable             
          period, and the amounts assessed.  We conclude that petitioner               
          has received the documentation to which he is entitled under sec.            
          6203 and sec. 301.6203-1, Proced. & Admin. Regs.  See Koff v.                
          United States, 3 F.3d 1297, 1298 (9th Cir. 1993).  That the                  
          Appeals officer provided petitioner a copy of Form 4340 with the             
          notice of determination does not constitute an abuse of discre-              
          tion.  See Nestor v. Commissioner, 118 T.C. 162 (2002).                      





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