- 11 - or the absence of SFR's4 do not defeat a taxpayer's liability or the Commissioner's computation of a deficiency. Geiselman v. United States, 961 F.2d 1, 5 (1st Cir. 1992); Roat v. Commissioner, supra; Hartman v. Commissioner, 65 T.C. 542, 546 (1975). Petitioners have failed to state a claim upon which relief can be granted. Accordingly, we will grant so much of respondent's motion that moves to dismiss. See Scherping v. Commissioner, 747 F.2d 478 (8th Cir. 1984). 4Petitioners misinterpret Abrams v. Commissioner, 787 F.2d 939 (4th Cir. 1986), affg. 84 T.C. 1308 (1985), to stand for the proposition that a SFR must be filed where a taxpayer does not himself file a tax return. What the court actually held in Abrams was that warning letters sent by IRS to tax shelter investors were not notices of deficiency.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011