- 22 -
(1983) (rejecting taxpayer's assertion that he is not a
"person liable" for tax and the taxpayer's allegations of
bias); Stone v. Commissioner, T.C. Memo. 1998-314 (stating
that section 6065 applies to returns and other documents
filed with Commissioner but does not apply to notices of
deficiency); Janus v. Commissioner, T.C. Memo. 1996-195
(finding that forms included in the notices of deficiency
detailing the adjustments made by Commissioner did not
serve as substitute returns under section 6020 and that
nothing in the Internal Revenue Code requires the Secretary
to file a return pursuant to section 6020 before assessing
a deficiency); Hill v. Commissioner, T.C. Memo. 1992-140
(describing taxpayer's assertion that he owes no income
tax in the absence of a voluntary self-assessment as an
"outdated protester-type argument"); Lewis v. Commissioner,
T.C. Memo. 1992-76 (dismissing taxpayers' arguments that
tax system is voluntary and that self-assessment is
required before a notice of deficiency can be issued as
"stale tax protester contentions"); Ebert v. Commissioner,
T.C. Memo. 1991-629 (rejecting taxpayer's assertion that
there is no section of the Internal Revenue Code that makes
taxpayer liable for the taxes claimed), affd. without
published opinion 986 F.2d 1427 (10th Cir. 1993); Rice
v. Commissioner, T.C. Memo. 1978-334 (stating that
Page: Previous 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 NextLast modified: May 25, 2011