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this Form 1040 contained only zeros. Attached to the Form 1040
was a statement by petitioner that contains what can be described
as typical tax protester arguments that have been universally
rejected by the courts. The position that petitioner now argues
on brief was not included in those arguments.
Discussion
Petitioner's argument that the notice of deficiency is
improper because there has never been a proper assessment of tax
regarding his Federal income tax for 1994 has no bearing on the
outcome of these proceedings. It is true that there has been no
assessment of petitioner's 1994 income tax. It follows that
there is no record of such an assessment. The reason why there
has been no assessment is that section 6213(a) prohibits the
Commissioner from making an assessment of a deficiency in income
tax until the expiration of 90 days from the day a notice of
deficiency is mailed. That section goes on to provide that if a
petition to this Court is filed within the aforementioned 90-day
period, no assessment can be made until after the decision of
this Court becomes final. Sec. 6213(a). Thus, the lack of an
existing assessment is in accordance with the statutory
provisions upon which our jurisdiction is based and raises no
impediment to deciding this case on the facts presented. The
facts presented clearly support respondent's deficiency
determination as modified by the previously mentioned concession.
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Last modified: May 25, 2011