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2003, contained a telephone number at which the taxpayer could
request a copy of assessments and payment histories including
interest and penalties.
In this case, 10 notices were sent to petitioner with
respect to his 1991 tax liability. Six of those notices were
sent prior to the extended June 30, 2001, effective date. One of
the notices sent after June 30, 2001, contained telephone numbers
and is treated as meeting the requirements of sections 6631
and/or 6751(a). The remaining three notices did not meet the
interest computation requirements of section 6631.
The question we must consider is whether respondent’s
failure to comply with the section 6631 computation of interest
requirements on 3 of 10 notices has any effect on the validity or
effectiveness of the 1991 assessment and/or the NFTLs filed by
respondent. The statute requires that respondent include a
computation of the amount of interest on each notice, but there
is no indication of any consequence or remedy for failure to do
so.
In the context of the review of an administrative act or
proceeding, this Court has utilized the “theory of detrimental
reliance” and considered the “rule of prejudicial error"
(otherwise known as the doctrine of harmless error). See, e.g.,
Nestor v. Commissioner, supra at 167; Rochelle v. Commissioner,
116 T.C. 356, 363 (2001), affd. 293 F.3d 740 (5th Cir. 2002).
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