Peter D. Dahlin Attorney at Law, P.S. - Page 14




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               Petitioner argues, relying on Huff v. United States, 10 F.3d           
          1440 (9th Cir. 1993), that if requested, section 6203 requires              
          copies of Forms 4340 with 23C dates to be given to the                      
          taxpayer.10  However, Huff v. United States, supra at 1446, held            
          that                                                                        
               Given the defect in the Forms 4340 [lack of 23C date on                
               Mr. Huff’s Form 4340] and the fact that the record                     
               contains no evidence indicating that the Huffs received                
               copies of their assessments pursuant to their request                  
               under section 6203, we conclude there are genuine                      
               issues of material fact as to whether the IRS has                      
               complied with the requirements of section 6203.                        
          The court in Huff v. United States, supra, did not mandate that             
          Form 4340 must be furnished to all taxpayers who so request it in           
          order for section 6203 to be satisfied.  Instead, it found that             
          there were genuine issues of material fact as to whether section            
          6203 was satisfied in that particular case, due to one Form 4340            
          lacking a 23C date and the Commissioner’s failing to provide                
          requested assessments to the taxpayers.  Petitioner’s reliance on           
          Huff v. United States, supra, is misplaced.  Accordingly, this              
          Court concludes that section 6203 was satisfied in the instant              
          case and respondent did not abuse his discretion by providing               
          petitioner with computer-generated transcripts instead of                   


               10Pursuant to Golsen v. Commissioner, 54 T.C. 742, 757                 
          (1970), affd. 445 F.2d 985 (10th Cir. 1971), this Court will                
          follow the precedent established in the court to which an appeal            
          would lie.  Appeal in the instant case would normally lie, absent           
          stipulation to the contrary, with the Court of Appeals for the              
          Ninth Circuit.                                                              






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