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Commissioner, T.C. Memo. 2002-190; Mann v. Commissioner, T.C.
Memo. 2002-48, to comply with section 6330(c)(1).
Here, the record contains a Form 4340 for 1999, dated April
21, 2003, indicating that assessments were made for the year and
that taxes remain unpaid. Petitioner has cited no irregularities
that would cast doubt on the information recorded thereon.
In addition to the specific dictates of section 6330, the
Secretary, upon request, is directed to furnish to the taxpayer a
copy of pertinent parts of the record of assessment setting forth
the taxpayer’s name, the date of assessment, the character of the
liability assessed, the taxable period, if applicable, and the
amounts assessed. Sec. 6203; sec. 301.6203-1, Proced. & Admin.
Regs. A taxpayer receiving a copy of Form 4340 has been provided
with all the documentation to which he or she is entitled under
section 6203 and section 301.6203-1, Proced. & Admin. Regs.
Roberts v. Commissioner, supra at 370 n.7. This Court likewise
has upheld collection action where taxpayers were provided with
literal transcripts of account (so-called MFTRAX). See, e.g.,
Frank v. Commissioner, T.C. Memo. 2003-88; Swann v. Commissioner,
T.C. Memo. 2003-70. The June 1, 2003, letter to petitioner from
Ms. Carmouche enclosed a copy of Form 4340.
Furthermore, arguments similar to petitioner’s statements
concerning copies of the tax returns from which assessments were
made have been summarily rejected. See, e.g., Bethea v.
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