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for partial summary judgment.
An appropriate order will be
issued denying the motions for
partial summary judgment.
8(...continued)
relevant language contained in the regulation. See Individual
Income Tax Act of 1944, ch. 210, sec. 14(a), 58 Stat. 245, 26
U.S.C. sec. 6211(a) (1994). We do not agree with petitioner that
Congress intended to exclude from the definition of a
“deficiency” taxes which are determined by respondent for a
nonfiling taxpayer. If that were the case, respondent could
preempt the deficiency procedures with respect to all nonfilers.
We hold that sec. 301.6211-1(a), Proced. & Admin. Regs., is not
an unreasonable interpretation of sec. 6211. See Laing v. United
States, 423 U.S. 161, 174 (1976) (citing sec. 301.6211-1, Proced.
& Admin. Regs., and stating that “Where there has been no tax
return filed, the deficiency is the amount of tax due”); Schiff
v. United States, 919 F.2d 830, 832 (2d Cir. 1990) (“when a
taxpayer does not file a tax return, it is as if he filed a
return showing a zero amount for purposes of assessing a
deficiency”).
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