- 15 -
closed, Rules 143(b), 151; see also Speer v. Commissioner, T.C.
Memo. 1996-323. We therefore do not admit this document into
evidence. Rule 160.9
Even if we were to admit the letter into evidence, its
issuance would not preclude respondent from later issuing a
statutory notice of deficiency for that tax year, neither on the
grounds of equitable estoppel, Opine Timber Co. v. Commissioner,
64 T.C. 700 (1975), affd. without published opinion 552 F.2d 368
(5th Cir. 1977); see also Fitzpatrick v. Commissioner, T.C. Memo.
1995-548, nor by reason of respondent’s possible failure to
follow Rev. Proc. 94-68, 1994-2 C.B. 803, and Rev. Proc. 85-13,
1985-1 C.B. 514, Collins v. Commissioner, 61 T.C. 693, 700-701
(1974) (revenue procedure is a directory, not mandatory, set of
internal procedures that does not provide a basis for rejecting a
statutory notice of deficiency because of a violation of its
provisions); see also Fitzpatrick v. Commissioner, supra.
Petitioner also argues that the statutory notice of
deficiency is invalid because it is based on a second examination
of books and records for tax year 1990. Section 7605(b) provides
that the Commissioner, before undertaking a second inspection “of
a taxpayer’s books of account”, must notify the taxpayer in
writing that the additional inspection is necessary. However,
9 Petitioner also provided other material with his brief,
such as facsimile copies of Florida law on the subject of tax
certificates, of which we take judicial notice.
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