- 17 - of discretion for an Appeals officer to rely on Form 4340, Nestor v. Commissioner, supra at 166; Davis v. Commissioner, supra at 41, or a computer transcript of account, Schroeder v. 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 Forms 4340 for 1998 and 1999, indicating that assessments were made for each of these years and that taxes remain unpaid. Although the Form 4340 for 1999 contains one labeling error explained by respondent in the notice of determination, the error does not affect the existence of valid, unsatisfied assessments.3 Petitioner has cited no further irregularities that would cast doubt on the pertinent liability information recorded the Forms 4340. 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. 3 The assessment of income tax for 1999 was inadvertently labeled as an “agreed audit deficiency prior to 30 or 60 day letter”, as opposed to an “audit deficiency per default to 90 day letter”. Nonetheless, other entries on the form clarify the factual circumstances, and in any event the issue was adequately considered and addressed by the Appeals officer in determining whether the collection action should be sustained (an observation unaffected by a typographical error in the notice of determination referring to the 1999 year as 1990).Page: Previous 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Next
Last modified: May 25, 2011