Rosa Janus - Page 8

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          respondent in determining the deficiency and in unreported                  
          illegal income cases where respondent introduced no evidence.               
          Berkery v. Commissioner, supra at 186-187.                                  
               Petitioner's frivolous contentions do not involve the                  
          exceptions to the general rule summarized above nor do they                 
          otherwise warrant our reviewing respondent's administrative                 
          procedures.  None of the notices fails to identify the subject              
          tax; each clearly describes the "Kind of Tax" involved as                   
          "INDIVIDUAL INCOME".  The alleged substitute returns are forms              
          that were included in the notices of deficiency and that detailed           
          the adjustments determined by respondent.  The forms in question            
          merely facilitated the processing of the notices and did not                
          serve as substitute returns under section 6020.  Nothing in the             
          Internal Revenue Code requires the Secretary to file a return               
          pursuant to section 6020 before assessing a deficiency.  Schiff             
          v. United States, 919 F.2d 830 (2d Cir. 1990); Manka v. United              
          States, 71 AFTR 2d 93-1735, 93-2 USTC par. 50,371 (D. Colo.                 
          1993).  Petitioner's contention that respondent misclassified her           
          source of income is spurious.4  Each notice describes her                   
          unreported income and lists the payor source or sources.                    

          4    Petitioner submitted a copy of one of respondent's internal            
          files monitoring the status of her purported deficiencies.  The             
          file references an "activity code" number that can be correlated            
          to the manufacture of pistols and revolvers.  Petitioner gleans             
          from this that her source of income was misclassified.  However,            
          none of the notices of deficiency attribute income to petitioner            
          from the manufacture of pistols and revolvers.                              

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