- 18 -
such proceeding.”
After issuing the notice of deficiency, respondent sent
petitioner the no-change letter, informing her that her return
had been accepted as filed and that she could disregard the
notice of deficiency. However, petitioner did not disregard the
notice of deficiency, but rather retained Mr. Gardner, who
subsequently filed a petition on her behalf.
Respondent contends that petitioner unreasonably protracted
the proceedings by pursuing this case after respondent had
conceded it; i.e., after respondent had mailed petitioner the no-
change letter and issued the refund check.
Section 6213(c) provides as follows: “If the taxpayer does
not file a petition with the Tax Court within the time prescribed
in subsection (a) [of section 6213], the deficiency, notice of
which has been mailed to the taxpayer, shall be assessed, and
shall be paid upon notice and demand from the Secretary.”
(Emphasis added.) See also sec. 301.6213-1(c), Proced. & Admin.
Regs., which similarly provides that if the taxpayer fails to
file a timely petition, the district director or the director of
the regional Service Center shall assess the amount determined as
the deficiency.6
6 The notice of deficiency that was sent to petitioner
included the following paragraph, which essentially paraphrased
sec. 6213(c):
If you decide not to file a petition with the Tax
(continued...)
Page: Previous 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 NextLast modified: May 25, 2011