Universal Trust 06-15-90 - Page 13

                                                                               - 13 -- 13 -                                                                                

                    for the Ninth Circuit concluded that no “determination” had been                                                                                       
                    made; it held that the notice was null and void as a result and                                                                                        
                    dismissed the action for lack of jurisdiction in favor of the                                                                                          
                              Petitioner argues that respondent’s statutory notices to                                                                                     
                    petitioner, Mr. Johnston, and Ms. Ghavami, which attributed the                                                                                        
                    same amount of income to each of them, show that:  (1) Respondent                                                                                      
                    failed to “determine” a deficiency in petitioner’s tax; (2) the                                                                                        
                    notice to petitioner was invalid as a result; and (3) we must                                                                                          
                    dismiss the case at hand in favor of petitioner under the                                                                                              
                    rationale set forth by the Court of Appeals in Scar.  We                                                                                               
                              In Johnston v. Commissioner, T.C. Memo. 2000-315, Mr.                                                                                        
                    Johnston made an identical argument to support his claims that                                                                                         
                    the notice he received was invalid and that his case had to be                                                                                         
                    dismissed for lack of jurisdiction.  We concluded in Johnston                                                                                          
                    that this argument had no merit; we reach the same conclusion                                                                                          
                    about petitioner’s argument in the case at hand.                                                                                                       
                              There is no need to repeat here the detailed legal analysis                                                                                  
                    set forth in our Johnston opinion.  The conditions for the                                                                                             
                    application of Scar v. Commissioner, supra, simply do not exist                                                                                        
                    in the case at hand.  Petitioner has not shown that no                                                                                                 
                    determination was made, cf. Scar v. Commissioner, supra at 1367                                                                                        

Page:  Previous  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  21  22  Next

Last modified: May 25, 2011