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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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