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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
issue.
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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