7
Generally, this Court will not look behind a notice of
deficiency to examine the evidence used or the propriety of the
Commissioner's motives or of the administrative policies or
procedures involved in making determinations. Vallone v.
Commissioner, 88 T.C. 794, 806 (1987); Jackson v. Commissioner,
73 T.C. 394, 400 (1979); Boyer v. Commissioner, 69 T.C. 521, 544
(1977); Greenberg's Express, Inc. v. Commissioner, 62 T.C. 324,
327 (1974). Thus, we will not look into the failure to issue a
30-day letter to taxpayers or failure to afford them an
administrative appeals conference. Boyer v. Commissioner, supra;
Greenberg's Express, Inc. v. Commissioner, supra; Estate of
Barrett v. Commissioner, T.C. Memo. 1994-535, affd. without
published opinion 87 F.3d 1318 (9th Cir. 1996). The rationale
for this rule is that a trial before the Tax Court is a
proceeding de novo. Greenberg's Express, Inc. v. Commissioner,
supra. Further, procedural rules are directory, not mandatory,
in legal effect, and compliance with them is not essential to the
validity of the notice of deficiency. Luhring v. Commissioner,
304 F.2d 560 (4th Cir. 1962); Pleasanton Gravel Co. v.
Commissioner, 64 T.C. 510, 529 (1975), affd. 578 F.2d 827 (9th
Cir. 1978); see also Geurkink v. United States, 354 F.2d 629, 632
(7th Cir. 1965).
Thus, the notices of deficiency for 1991 through 1993 are
not rendered invalid by respondent's failure to afford petitioner
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