Dale L. Whittington - Page 12




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               In the instant case, respondent used a line-by-line                    
          compilation of petitioner's tax return information.  Petitioner             
          does not dispute that the amounts appearing on the RTVUE are the            
          same as the amounts appearing on his 1994 return.  Additionally,            
          respondent did not merely utilize the maximum tax bracket in this           
          case.                                                                       
               Therefore, it is clear in this case that a valid                       
          determination was made.  The RTVUE records allowed respondent to            
          consider taxpayer specific information and reconstruct                      
          petitioner's return for the purposes of the examination.  The               
          RTVUE was used as a substitute for petitioner's 1994 return as it           
          was a line-by-line summary of the actual return.  Not only did              
          respondent examine the return information, there were                       
          communications between respondent's examining agent and                     
          petitioner with respect to the adjustments at issue.                        
               Petitioner's other contentions contained in his motion are             
          not based on the validity of the notice or the attached schedules           
          but are directed at perceived problems with the appeals and audit           
          process which we need not address and which do not deprive this             
          Court of jurisdiction.  We find that the notice of deficiency in            
          this case was valid and hold that this Court                                










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