Jesse S. Frederick - Page 5

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               Petitioner failed to file Federal income tax returns, and               
          failed to make payments of estimated tax, for all the years in               
               Rather than disputing the facts in the case, petitioner                 
          presents various legal arguments, seeking to establish that he is            
          not liable for Federal income taxes and additions to tax.                    
          Petitioner concedes that Congress has the power to levy taxes and            
          that the Internal Revenue Service generally has the authority to             
          enforce the Internal Revenue Code.  However, petitioner argues               
          that the Secretary has not complied with the laws of Congress in             
          attempting to enforce the Code in his case.  We address each                 
          argument in turn.                                                            
               Petitioner first argues that respondent did not comply with             
          the laws of Congress in issuing the notice of deficiency in the              
          instant case.  Petitioner is incorrect.  The Secretary or his                
          delegate is authorized to issue a notice of deficiency.  See                 
          secs. 6212(a), 7701(a)(11)(B) and (12)(A)(i).  The Secretary’s               
          authority to issue a notice of deficiency was properly delegated             
          to the District Director who issued the notice of deficiency in              
          this case.  See Kellogg v. Commissioner, 88 T.C. 167, 172 (1987);            
          sec. 301.7701-9(b), Proced. & Admin. Regs.; see also Stamos v.               
          Commissioner, 95 T.C. 624 (1990), affd. without published opinion            
          956 F.2d 1168 (9th Cir. 1992).                                               

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