John D. Shea - Page 24




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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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