- 5 - 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.Page: Previous 1 2 3 4 5
Last modified: May 25, 2011