- 8 -
a deficiency in income tax, he is authorized to send to the
taxpayer a notice of deficiency by certified or registered mail
before assessing such deficiency. Secs. 6212(a), 6201(a). When
a taxpayer fails to file a return, as petitioners here, "it is as
if he filed a return showing a zero amount for purposes of
assessing a deficiency." Schiff v. United States, 919 F.2d 830,
832 (2d Cir. 1990). In such a case the deficiency is "the amount
of tax due", Laing v. United States, 423 U.S. 161, 174 (1976).
Petitioners, having failed to file Federal income tax
returns, were sent notices of deficiency by certified or
registered mail signed by the acting District Director.
Once a statutory notice of deficiency has been sent, a
taxpayer has 90 days in which to file a petition with the United
States Tax Court. During this period no assessment for the
deficiency may be made and no levy or proceeding in court for its
collection can be made or begun or, if a petition is filed, until
a decision of the Tax Court is final. Sec. 6213(a).
Petitioners have availed themselves of the statutory
protections provided by Congress by filing their petition and
3(...continued)
delegations did not exist, it would have no legal impact on
petitioners' rights and obligations as citizens since delegations
are internal management rules and not substantive rules of law.
Stamos v. Commissioner, 95 T.C. 624, 631 (1990), affd. without
published opinion 956 F.2d 1168 (9th Cir. 1992); accord United
States v. Saunders, 951 F.2d 1065, 1068 (9th Cir. 1991).
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011