- 7 -
the hearing and offered argument in support of their respective
positions.
Discussion
The Court's jurisdiction to redetermine a deficiency depends
upon the issuance of a valid notice of deficiency and a timely
filed petition. See Rule 13(a), (c); Monge v. Commissioner, 93
T.C. 22, 27 (1989); Normac, Inc. v. Commissioner, 90 T.C. 142,
147 (1988). Section 6212(a) expressly authorizes the
Commissioner, after determining a deficiency, to send a notice of
deficiency to the taxpayer by certified or registered mail.
Pursuant to section 6213(a), the taxpayer has 90 days (or 150
days if the notice is addressed to a person outside of the United
States) from the date that the notice of deficiency is mailed to
file a petition with the Court for a redetermination of the
deficiency.
At a minimum, the notice must indicate that the Commissioner
has determined a deficiency in tax in a definite amount for a
particular taxable year and that the Commissioner intends to
assess the tax in due course. See Olsen v. Helvering, 88 F.2d
650, 651 (2d Cir. 1937); Perlmutter v. Commissioner, 44 T.C. 382,
400 (1965), affd. 373 F.2d 45 (10th Cir. 1967).
Petitioner contends that the notices of deficiency are
invalid on the ground that respondent attached conflicting
examination reports to the notices. Petitioner's contention is
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011