- 13 - community income to him. In addition, petitioner contends that the proof of claim filed by the IRS in the bankruptcy proceeding indicates the 1983 Federal income tax owed was $900, that the IRS has a history and reputation for making mistakes in processing returns, and that respondent did not offer the necessary foundational information into evidence to support the notice of deficiency. It is well established that, in the absence of exceptional circumstances, the Court will not look behind a deficiency notice to determine whether the Commissioner's agents followed proper administrative procedures. Human Engg. Inst. v. Commissioner, 61 T.C. 61, 66 (1973); see also Greenberg's Express, Inc. v. Commissioner, 62 T.C. 324, 327 (1974). Even in such exceptional circumstances, the Court will generally not hold the deficiency notice null and void to relieve the taxpayer of any tax liability. Greenberg's Express, Inc. v. Commissioner, supra at 328. With respect to petitioner's argument that the notice of deficiency is arbitrary and unreasonable because it is erroneous, we disagree. Petitioner's testimony, standing alone, that he signed the Federal return and gave it to Mr. Henschel to mail does not establish that the Federal return was actually mailed. Moreover, the fact that respondent allocated all of the communityPage: Previous 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 Next
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