Carolyn M. Fankhanel - Page 10

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          notice of deficiency is void and without legal effect.  In                  
          support of that defense, petitioner avers that (1) respondent               
          failed to make a determination, as required by the Internal                 
          Revenue Code, (2) the deficiency notice is arbitrary and                    
          erroneous because it fails fully to state the foundational                  
          evidence relied on by respondent, (3) respondent’s determination            
          does not enjoy a presumption of correctness since it is a naked             
          assessment, and (4) respondent has denied petitioner due process.           
               At trial and on brief, petitioner limited the issues before            
          the Court.  On brief, petitioner states that there are three                
          issues before the Court:  (1) A child support issue, involving              
          the number of dependents petitioner may claim and the character             
          (whether interest or not) of certain payments received by her               
          from her ex-husband, (2) the amount of income received and the              
          amount of expenses incurred in connection with her real estate              
          activities, and (3) whether the deficiency notice constituted a             
          “naked assessment”.  We assume that petitioner has abandoned all            
          grounds raised in the petition but not addressed in her brief.              
          With respect to the additions to tax, petitioner relies on our              
          finding no deficiencies in tax.                                             
               At trial, respondent conceded certain increased deductions             
          with respect to petitioner’s rental income.  After trial,                   
          respondent conceded certain deductions with respect to personal             
          exemptions.  We accept those concessions.                                   






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Last modified: May 25, 2011