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this proceeding that Mr. Ashare's 1993 compensation is
nondeductible.4
We disagree with petitioner that respondent is precluded by
section 7605(b) from asserting that it may not deduct the
compensation it paid Mr. Ashare in 1993. Section 7605(b)
generally limits the Commissioner to "one inspection of a
taxpayer's books of account * * * for each taxable year".
Congress enacted this section intending "to guarantee that
taxpayers whose accounts had been closed * * * [will] not be
subject to 'unnecessary' harassment by being required frequently
to present their 'books of account' to the income tax agency".
Hinchcliff v. Clarke, 371 F.2d 697, 700 (6th Cir. 1967).
Congress did not intend for section 7605(b) to be a severe
restriction on the Commissioner's powers in monitoring and
enforcing the Code. See United States v. Powell, 379 U.S. 48,
4 Petitioner, taking language from Reineman v. United
States, 301 F.2d 267 (7th Cir. 1962), argues that the Court "must
* * * set aside the deficiency assessment set forth in * * * [the
revenue agent's second report]" because of a violation of the
sec. 7605(b) prohibition against a second examination. That
language is inapplicable to a proceeding originating in this
Court. When a proceeding originates in a District Court, as was
the case in Reineman, the Commissioner has already assessed the
deficiency that is the subject of the proceeding. When a
proceeding originates in this Court, the Commissioner usually has
not assessed a deficiency. Absent certain exceptions, none of
which are applicable here, the filing of a petition in this Court
bars the Commissioner from assessing a deficiency until after the
decision entered by this Court becomes final. See sec. 6213(a).
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