- 14 - initialed copy, which was retained by respondent’s quality measurement staff, is identical in content to the final notice of deficiency with respect to petitioners’ taxable year 1997 that Ms. Runyan prepared, except for her initials and the handwritten notation appearing on that initialed copy.6 That handwritten notation, which relates to the status of the matter, was placed on that initialed copy by one of respondent’s 90-day notice clerks after the expiration of the 90-day suspense period appli- cable to the final notice of deficiency with respect to petition- ers’ taxable year 1997. On the instant record, we find that the existence of a final notice of deficiency with respect to peti- tioners’ taxable year 1997 has been established. Another material distinction between Pietanza v. Commis- sioner, supra, and the instant case relates to the presumption of 5(...continued) testified that she prepared and finalized a notice of deficiency with respect to petitioners’ taxable year 1997 in accordance with respondent’s 90-day letter procedures and that, except for the handwritten notation and Ms. Runyan’s initials (instead of her signature) that appear on the initialed copy of the final notice of deficiency with respect to petitioners’ taxable year 1997, that initialed copy is a copy of that final notice. 6It is noteworthy that the respective amounts of the defi- ciency in, and the penalty on, petitioners’ tax for their taxable year 1997 that were reflected in the initialed copy of the final notice of deficiency with respect to petitioners’ taxable year 1997, which is part of the record in this case, are identical to the respective amounts of the increase in tax and civil penalty that were reflected in the October 4, 1999 notice from respondent to petitioners, which petitioners attached to their motion to restrain collection that they filed in the Court on Apr. 18, 2000, and in which respondent requested payment of those amounts as well as interest thereon.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Next
Last modified: May 25, 2011