Jesse S. Frederick - Page 6

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               Petitioner next argues that respondent acted in a quasi-                
          judicial manner in determining deficiencies and additions to tax             
          against him and that respondent did not comply with all laws                 
          before issuing the notice of deficiency.  This argument must also            
          fail.  In general, we do not look behind the notice of                       
          deficiency, see Greenberg’s Express, Inc. v. Commissioner, 62                
          T.C. 324, 327-328 (1974), and there is no reason to do so here.              
          Petitioner makes a vague claim that the notice of deficiency was             
          arbitrary or erroneous.  But the notice was not arbitrary or                 
          erroneous, since petitioner does not dispute the facts upon which            
          the determinations were based.  See, e.g., Weimerskirch v.                   
          Commissioner, 596 F.2d 358 (9th Cir. 1979), revg. 67 T.C. 672                
          (1977).  Moreover, it is well established that the Commissioner              
          need not give a taxpayer the opportunity to appeal at the                    
          administrative level before issuing a notice of deficiency.  See             
          Estate of Barrett v. Commissioner, T.C. Memo. 1994-535, affd.                
          without published opinion 87 F.3d 1318 (9th Cir. 1996).                      
               Next, petitioner argues that any Treasury regulation that               
          does not cite the statute under which the regulation was issued              
          is invalid.  Petitioner bases this argument on a provision from              
          the Code of Federal Regulations, which states:  “Each section in             
          a document subject to codification must include, or be covered               
          by, a complete citation of the authority under which the section             
          is issued”.  1 C.F.R. sec. 21.40 (1999).  A “document” for this              

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