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that is "not inconsistent" with the language in the notice of
deficiency. Indeed, were such an exception available, the
Commissioner would be free to raise new theories that would
require different evidence so long as the new theories were not
inconsistent with the language in the notice of deficiency. Such
a result would significantly dilute the legislative mandate of
section 7522.
Generally, the Commissioner's determination in a notice of
deficiency is presumed correct. The purpose of section 7522 is
to give the taxpayer notice of the Commissioner's basis for
determining a deficiency. A taxpayer is given 90 days from the
day the notice of deficiency is mailed in which to file a
petition with the Tax Court. Sec. 6213(a). Rule 34(b) sets
forth what is required to be included in a petition. Among its
requirements are that the petition shall contain:
(4) Clear and concise assignments of each and
every error which the petitioner alleges to have been
committed by the Commissioner in the determination of
the deficiency or liability. The assignments of error
shall include issues in respect of which the burden of
proof is on the Commissioner. Any issue not raised in
the assignment of error shall be deemed to be conceded.
Each assignment of error shall be separately lettered.
20(...continued)
(1980). [Scar v. Commissioner, 814 F.2d 1363, 1366
(9th Cir. 1987), revg. on other grounds 81 T.C. 855
(1983); emphasis added.]
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