- 10 - We have examined the notice and, on its face, it does not reveal that respondent failed to make a determination: It is addressed to petitioner, references the 1994 tax year, states both that respondent has determined a deficiency in petitioner’s tax for that year and the amount of that deficiency, and sets forth the adjustments (and explanations of those adjustments) giving rise to such determination. Petitioner has failed to rebut the resulting presumption that respondent did determine a deficiency in petitioner’s income tax for the 1994 tax year. Indeed, the presumption is borne out by evidence in the record. The adjustments in the notice are similar to the adjustments resulting from the preceding years’ examination. No doubt, Revenue Agent Grimes, being responsible for examination of all 3 years, determined that petitioner was subject to adjustments for the 1994 tax year similar to those for the preceding 2 years. The particularity of the document request, to which petitioner made no response, and the content of the correspondence from Norman, negotiating on behalf of petitioner with respect to the Form 872, make clear that, prior to the date of the notice, Revenue Agent Grimes had examined petitioner’s return for the 1994 tax year and determined that, barring a satisfactory explanation from petitioner of the items in question, similar adjustments were called for. Prior to the notice, respondent (acting through his agent) had determined a deficiency inPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011