- 39 - a proper means of enforcement for section 7522. Such holding is both unnecessary and inappropriate on the facts before us. Looking Beyond the Notice of Deficiency My second concern with the majority's analysis is its suggestion that there may be a case in which the Commissioner's intent in drafting the notice of deficiency will determine whether a new theory is new matter under either the inconsistency or different evidence alternatives. The majority states: “Respondent failed to offer any evidence that indicated that respondent considered the application of community property law or section 66(b) in making his determination." Majority op. p. 16. The majority then finds: "[R]espondent gave no thought to community property law or section 66(b) when the notice of deficiency was prepared." Id. at 17. That finding, the majority continues, “supports our conclusion that section 66(b) was not implicit in the notice of deficiency.” Id. Although the majority makes obeisance to the determining force of the notice’s language (“The objective language in the notice of deficiency remains the controlling factor.” Id.), the fact that the majority finds “support” in respondent’s failure to consider section 66(b) suggests that intent has some role in determining whether a new theory is a new matter. If intent plays some role, then there is the possibility that, in a close case, intent (or lack thereof) could tip the balance. I disagree, and think that the majorityPage: Previous 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 Next
Last modified: May 25, 2011