- 4 - primarily during the administrative stage of this case but also to some extent after the filing of the petition. Specifically, petitioner faults respondent's failure at any time to explain to petitioner's satisfaction the grounds for the denial of petitioner's claims of reasonable cause for his failure to file in 1987 and 1989; he further cites errors and delays in respondent's handling of his case from the time he contacted respondent in 1991 to ascertain what he owed until the issuance of a notice of deficiency in 1995; he contends that respondent withheld evidence; and finally petitioner alleges that respondent's "decision-making process" with respect to him "was (racially) biased and arbitrary". As to respondent's actions prior to the issuance of the notice of deficiency, it is well settled that this Court generally will not look behind the notice of deficiency to examine the evidence or the propriety of the motives, administrative policies, or procedures utilized by respondent in making a determination. Proesel v. Commissioner, 73 T.C. 600, 605 (1979); Greenberg's Express, Inc. v. Commissioner, 62 T.C. 324, 327 (1974); Human Engg. Inst. v. Commissioner, 61 T.C. 61, 66 (1973). The rationale for this stance is that a trial before this Court is a proceeding de novo, and our determination must be based upon the merits of the case as presented here and not upon a record developed at the administrative level. Greenberg'sPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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