13
Respondent need not sign the notice of deficiency to
validate it. Sec. 6212; Fox v. Commissioner, T.C. Memo. 1993-
277, affd. without published opinion 69 F.2d 543 (9th Cir. 1995).
Also, section 6065 does not require that the notice of deficiency
be signed under penalties of perjury. Section 6065 applies to
returns and other documents filed with respondent; it does not
apply to notices of deficiency. Scruggs v. Commissioner, T.C.
Memo. 1995-355; Spencer v. Commissioner, T.C. Memo. 1977-145; see
sec. 6212. The Internal Revenue Manual directs that the delegate
authorized to sign notices of deficiency will either sign,
initial, or have a machine imprint the Director's signature on
the notice of deficiency. 4 Examination, Internal Revenue
Manual, sec. 4(13)14.3(2). Respondent's failure to comply with
the Internal Revenue Manual does not invalidate a notice of
deficiency or confer substantive rights upon taxpayers. Cf.
Vallone v. Commissioner, 88 T.C. 794, 808 (1987) (failure to
comply with Internal Revenue Manual procedure for obtaining
extension of period of limitation did not necessitate suppression
of evidence obtained after extension obtained); Epstein v.
Commissioner, T.C. Memo. 1989-498 (failure to follow Internal
Revenue Manual procedure did not invalidate the notice of
deficiency). Internal Revenue Manual procedures are directory
and not mandatory; the alleged procedural violations herein do
not invalidate respondent's determinations. See United States v.
Horne, 714 F.2d 206, 207 (1st Cir. 1983); Vallone v.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Next
Last modified: May 25, 2011