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cannot be heard to argue that they have been somehow deprived of
their due process rights by this procedure. The issue was
decided by the Supreme Court at least 67 years ago. See Phillips
v. Commissioner, 283 U.S. 589, 599 (1931).
Petitioners rely on Scar v. Commissioner, 814 F.2d 1363 (9th
Cir. 1987), revg. 81 T.C. 855 (1983), and assert that there has
been no "determination" of a deficiency in their case and
therefore the notices of deficiency are invalid. In Scar, the
court noted that "The Commissioner acknowledges in the notice
that the deficiency is not based on a determination of deficiency
of tax reported on the taxpayer's return and that it refers to a
tax shelter the Commissioner concedes has no connection to the
taxpayers or their return." Scar v. Commissioner, supra at 1368.
The facts of this case differ from those in Scar.
Petitioners evidently think that they fall within the rule
of Scar because they admittedly filed no Federal income tax
returns. But section 6211(a) makes it clear that only "if a
return was made by the taxpayer" does the tax shown "on a return"
figure in the Commissioner's determination of a deficiency. If
no return is made, the amount shown as the "'tax by the taxpayer
upon his return' shall be considered as zero." Sec. 301.6211-
1(a); see Laing v. United States, supra.
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