- 13 -
Cir. 1989) (Commissioner's subpoenas were burdensome and late).
The cases petitioner cites do not support his contention that we
lack jurisdiction.
3. Whether the Notice of Deficiency Is Invalid Because It
Did Not State That Respondent Had 6 Years To Assess Tax
Respondent mailed the notice of deficiency more than 3 and
less than 6 years after petitioner filed his return for 1987.
Respondent contends that respondent has 6 years to assess tax
under section 6501(e)(1)(A) because petitioner omitted more than
25 percent of his gross income. Petitioner contends that
respondent must assert grounds in the notice of deficiency to
support respondent's reliance on section 6501(e)(1)(A).
Petitioner contends that Portillo v. Commissioner, supra; Reis v.
Commissioner, 1 T.C. 9 (1942), affd. 142 F.2d 900 (6th Cir.
1944); and Stoller v. Commissioner, T.C. Memo. 1983-319,
establish that the notice of deficiency is invalid because
respondent did not state grounds for relying on the 6-year period
to assess tax. We disagree.
In the notice of deficiency, respondent determined that
petitioner reported income of $29,577 for 1987 and failed to
report income of $965,425. It is clear from the notice of
deficiency that respondent determined that petitioner's
unreported income exceeded 25 percent of his gross income. Thus,
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
Last modified: May 25, 2011