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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 1997, 1998, 1999,
and 2000, indicating that assessments were made for each of these
years and that taxes remain unpaid. Petitioners have cited no
particular irregularities in the assessment procedure.
In addition to the specific dictates of sections 6320 and
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 actions 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 notices of determination recite: “Appeals has reviewed
the certified computer transcripts and verified the assessments.
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