Universal Trust 06-15-90 - Page 14

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                    n.6, and the notice to petitioner is not invalid on its face,12                                                                                        
                    see Kantor v. Commissioner, 998 F.2d 1514, 1521-1522 (9th Cir.                                                                                         
                    1993) (Scar rule is limited to narrow circumstances where the                                                                                          
                    notice of deficiency reveals on its face that no determination                                                                                         
                    was made); Clapp v. Commissioner, 875 F.2d 1396, 1401 (9th Cir.                                                                                        
                    1989); Campbell v. Commissioner, 90 T.C. 110 (1988).                                                                                                   
                              The short answer to petitioner’s contention is that, under                                                                                   
                    the circumstances of the case at hand, respondent is entitled to                                                                                       
                    issue alternative notices attributing the same income to                                                                                               
                    different taxpayers.  See Clapp v. Commissioner, supra at 1402.                                                                                        
                              We conclude that respondent examined information relating to                                                                                 
                    petitioner and determined a deficiency in petitioner’s tax.                                                                                            
                    Petitioner’s argument to the contrary has no merit; we will deny                                                                                       
                    petitioner’s motion to dismiss.                                                                                                                        
                              Respondent’s Motion To Dismiss                                                                                                               
                              Mr. Chisum signed the petition on February 27, 1998, above                                                                                   
                    the title “Managing Agent for Trustee”.  The caption Mr. Chisum                                                                                        
                    placed on the petition identified the “Petitioner” as “UNIVERSAL                                                                                       
                    TRUST 06-15-90".  Neither the caption nor the body of the                                                                                              
                    petition identified petitioner’s trustee.                                                                                                              

                              12 We note that the amounts of expense and distribution                                                                                      
                    deductions disallowed by respondent’s notice to petitioner were                                                                                        
                    identical to the amounts of those deductions claimed on the Form                                                                                       

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