- 8 -
Commissioner, supra at 1368, the Court of Appeals held that the
Commissioner must consider information that relates to a
particular taxpayer in order to determine a deficiency in respect
to that taxpayer. Subsequently, in Clapp v. Commissioner, 875
F.2d 1369, 1402 (9th Cir. 1989), the Court of Appeals commented
on its decision in Scar as follows:
Furthermore, as the Tax Court has since pointed
out, Scar did not even require any affirmative showing
by the Commissioner that a determination set forth in
an alleged notice of deficiency was made on the basis
of the taxpayers' return. Only where the notice of
deficiency reveals on its face that the Commissioner
failed to make a determination is the Commissioner
required to prove that he did in fact make a
determination. Campbell v. Commissioner, 90 T.C. 110
(1988). * * *
Based upon our review of the notice of deficiency for 1993,
we are satisfied that respondent determined a deficiency in
petitioner's tax liability within the meaning of section 6212.
In particular, the notice is addressed to petitioner and Charles
Scott, lists Charles Scott's Social Security number, and contains
an explanation that respondent disallowed specific amounts of
unsubstantiated deductions reported on the Scotts' 1993 tax
return. Considering all of the circumstances, we would conclude
that the notice of deficiency for 1993 is valid. See Stinnett v.
Commissioner, T.C. Memo. 1993-429.
As a final matter, we turn to petitioner's motion to
restrain assessment and collection. Section 6213(a) provides
that the Tax Court may enjoin the Commissioner's collection
efforts if the Commissioner is attempting to collect amounts that
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