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respondent should be precluded from issuing a deficiency notice
to a dissolved corporation. As we observed in Great Falls
Bonding Agency, Inc. v. Commissioner, supra at 306:
At first blush, it does seem anomalous that
respondent would issue a statutory notice of deficiency
to a taxpayer and then turn around and say that there
is no taxpayer who can petition this Court for a
redetermination of the determined deficiency--as * * *
[respondent] has done here. Yet, section 6212(b)(1) is
explicit in its language which permits respondent, in
the absence of a notice of fiduciary relationship, to
send a notice of deficiency to a corporation which has
terminated its existence--as has the petitioner.
There being no indication that petitioner provided
respondent with a notice of a fiduciary relationship under
sections 6903 and 6212(b)(1), respondent was justified in issuing
the disputed deficiency notice directly to petitioner
notwithstanding its dissolution.
Accordingly, we grant respondent's motion to dismiss for
lack of jurisdiction on the ground that petitioner lacked
capacity under Rule 60(c) to invoke this Court's jurisdiction.
To reflect the foregoing,
An appropriate order
of dismissal for lack
of jurisdiction will
be entered.
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Last modified: May 25, 2011