- 15 -
Glen Creamery Co., 98 F.2d 968, 971 (7th Cir. 1938), revg. and
remanding 33 B.T.A. 564 (1935); Smith v. Commissioner, T.C. Memo.
1979-16.
Petitioner argues that because respondent's notice of
deficiency indicates that tax deficiencies were determined
against petitioner for taxable years ending on June 30 of each
year, when in fact petitioner's taxable years ended on dates
other than June 30, respondent's deficiency determinations should
be regarded as invalid. Further, petitioner argues that because
respondent never determined tax deficiencies for petitioner's
correct 1990 through 1994 taxable years, the Court has no
jurisdiction over any of such taxable years.4
Respondent argues that the notice of deficiency at issue in
this case was sufficiently accurate, did not mislead petitioner,
and adequately informed petitioner that the tax deficiencies
reflected therein related to petitioner's 1990 through 1994
taxable years.
We agree with respondent.
The June 30 date indicated in respondent's notice of
deficiency for the end of each of petitioner's 1990 through 1994
taxable years was an innocuous error and did not mislead
petitioner in any way. Petitioner’s representatives understood
4 For petitioner’s 1991 taxable year, which ended on June 30,
petitioner's jurisdictional argument is based on the allegation
that respondent's notice of deficiency for petitioner's 1991
taxable year implicitly treated petitioner's taxable year as
beginning on July 1, 1990, when in fact it began on July 2, 1990.
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