R. Edwin Brown and Winsome S. Brown - Page 6

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          Respondent argues she was not precluded from issuing a second               
          notice of deficiency because petitioners had not filed a Tax                
          Court petition with respect to the first notice of deficiency.              
               If the Commissioner mails a notice of deficiency in income             
          tax and the taxpayer files a timely petition with the Tax Court,            
          the Commissioner is in general precluded from mailing to the                
          taxpayer a second notice of deficiency determining an additional            
          deficiency in income tax for the same year.  Sec. 6212(c); McCue            
          v. Commissioner, 1 T.C. 986, 987-988 (1943).  See generally                 
          Breman v. Commissioner, 66 T.C. 61, 65-70 (1976).  Accordingly,             
          the Commissioner is restricted from issuing a second notice of              
          deficiency with respect to the same taxable year only if the                
          taxpayer has filed a Tax Court petition with respect to the first           
          notice of deficiency.  Goff v. Commissioner, 18 B.T.A. 283, 288-            
          289 (1929); Gmelin v. Commissioner, T.C. Memo. 1988-338, affd.              
          without published opinion 891 F.2d 280 (3d Cir. 1989).                      
               On July 21, 1993, respondent sent a statutory notice of                
          deficiency to petitioners determining a deficiency for taxable              
          year 1990.  Petitioners did not file a petition with respect to             
          the July 21, 1993, notice of deficiency.  Respondent issued a               
          second statutory notice of deficiency on February 10, 1994, in an           
          attempt to preserve respondent's position with respect to prior             
          year deductions being contested by petitioners in another                   
          proceeding before the Court.                                                






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