- 10 -
006.8 See also, e.g., Kruger v. United States, 88 AFTR 2d 2001-
5865, at 2001-5867, 2001-2 USTC par. 50,624, at 89,568 (D. Nev.
2001); Leier v. Dept. of Treasury/IRS, 73 AFTR 2d 94-533, at 94-
534 (M.D. Fla. 1993); Tsimbidis v. IRS, 72 AFTR 2d 93-6640, at
93-6641 (E.D. Va. 1993). Nothing in the law supports, and we
reject, what we understand to be petitioner’s position that
8Pertinent portions of the current IRM relating to respon-
dent’s assessment procedure describe respondent’s use of RACS
006s in that procedure. IRM sec. 3.17.63.21.6 (Oct. 1, 2001),
entitled “Summary Record of Assessments (RACS Report 006)”,
outlines the procedure for producing the summary record of
assessments (RACS 006) and requires that such document be signed
by the assessment officer on the date the assessment is made.
IRM sec. 3.17.63.21.6(2)(B). IRM sec. 3.17.63.21.6(4) generally
provides that, when the computer system that produces the RACS
006 is unavailable, “the Submission Processing Center will
manually prepare a Form 23C, Assessment Certificate (Summary
Record of Assessment.)”. See also IRM sec. 3.17.63.18.1 (Oct. 1,
2001) (outlining procedures for use of Forms 23C in certain other
circumstances). The current IRM provides that, whether the
assessment is made manually on Form 23C or by the computer-
generated report RACS 006, both documents are considered to be a
summary record of assessment and both documents are required to
be signed by an assessment officer, in accordance with sec.
301.6203-1, Proced. & Admin. Regs. The IRM section on which
petitioner relies in petitioner’s motion does not appear in the
current IRM.
We note that the assessment procedure described in the
current IRM is consistent with the following description of
respondent’s assessment procedure that, according to petitioner,
the Appeals officer gave petitioner at the Appeals Office hear-
ing:
... It is in a case where there’s maybe a jeopardy
assessment and it’s a manual assessment for that day,
the old form, which is a piece of paper that says 23C
on the bottom; the Form 23C document is used.
But normal assessments are made by computer and we
call this listing that comes out, RACS 006, ...
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