4
C. Notice of Deficiency
On January 29, 1997, respondent sent a notice of deficiency
to petitioners in which respondent determined a deficiency and
stated:
We have received information from the State of Montana
Department of Revenue regarding an examination of your
1994 state income tax return. In conjunction with a
joint Federal/State tax agreement between the State of
Montana and the Internal Revenue Service, we have
received a copy of the State Department of Revenue
audit report. We will proceed with our examination
based on the same information you have provided to the
State of Montana Department of Revenue.
On July 6, 1998, petitioners filed a motion for summary
judgment. On July 21, 1998, respondent filed an objection to
petitioners' summary judgment motion.
Discussion
Petitioners contend that we should grant their motion for
summary judgment because the sharing of their tax return
information between respondent and the Department of Revenue
violated section 6103(d) and the Privacy Act, respondent made no
notice of demand, and the notice of deficiency lacked an original
signature in pen and ink.
A. Whether the Information Sharing Agreement Between Respondent
and the Montana Department of Revenue Violated Section 6103
or the Privacy Act
1. Section 6103
Petitioners argue that respondent violated section 6103 and
the Privacy Act, 5 U.S.C. sec. 552a(b) (1994), by unlawfully
disclosing information about their taxes to the Department of
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