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request that the Court look behind the notice of deficiency. It
has long been a general rule of this Court that we shall not look
behind a deficiency notice to examine the evidence used in making
a deficiency determination. Greenberg's Express, Inc. v.
Commissioner, 62 T.C. 324, 327 (1974). The underlying rationale
for not looking behind a deficiency notice is that a trial before
this Court is a proceeding de novo, and our determination must be
based on the merits of the case without regard to any previous
record developed at the administrative level. Jones v.
Commissioner, 97 T.C. 7, 18 (1991); Greenberg's Express, Inc.,
supra at 328. Accordingly, we do not consider the 30-day letter
or the examination report attached thereto.
To reflect the foregoing,
An order denying petitioners'
motion for partial summary judgment
and granting respondent's oral
cross-motion for partial summary
judgment will be issued.
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Last modified: May 25, 2011