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assessment and collection of their deficiencies and contend that
the amount described as due in the notice of deficiency is an
assessment. We disagree. The notice of deficiency includes a
waiver petitioners could have signed if they had wanted to agree
to the immediate assessment and collection of any deficiencies.
Respondent has made no assessment in this case. Respondent
cannot make notice and demand until respondent makes a valid
assessment against petitioners, and no assessment may be made
during the pendency of this case. We conclude that the notice of
deficiency is valid.
C. Whether the Notice of Deficiency Is Invalid Because It Does
Not Contain an Original Signature in Pen and Ink
Petitioners contend that the notice of deficiency is invalid
because the deficiency notice does not contain an original
signature in pen and ink. Petitioners point out that 8 Appeals,
Internal Revenue Manual, section 512, states that the notice
is signed in pen and ink, on behalf of the
Commissioner, by the approving Appeals officer * * *.
Any copies of the statutory notice letter which are
used for the originals or duplicate originals should
have a handwritten signature and not a facsimile or
reproduced signature * * *.
Petitioners point out that the notice of deficiency: (a) Was
signed by the District Director and not an Appeals officer, (b)
was not signed in pen and ink but with a rubber stamp, and (c)
was not signed under penalty of perjury, which petitioners
contend is required by section 6065. They argue that the notice
of deficiency is therefore invalid. We disagree.
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