- 12 -
Respondent therefore sent notices of deficiency to petitioner for
each of the years a substitute return was prepared.
When a notice of deficiency is mailed, the taxpayer has 90
days to file a petition with the Court for redetermination of the
deficiency. Sec. 6213(a). During the 90-day period, the
Commissioner is precluded from assessing a deficiency or
instituting collection proceedings until the expiration of the
90-day period. Id. If a petition has been filed, the
restrictions on assessment and collection are in effect until the
decision of the Court has become final. Id. In the case at
hand, petitioner did not file a petition within the 90-day
period, and respondent proceeded with assessment and collection.5
Respondent assessed the amounts shown on the substitute
returns after the 90-day period expired. “Assessment” is
effected by the recording of the taxpayer’s liability in the
appropriate office of the Commissioner. Sec. 6203. After
recording the taxpayer’s liability, respondent may proceed with
collection by giving notice to the taxpayer liable for the unpaid
tax, stating the amount and demanding payment. Such notice and
demand is to be given “as soon as practicable, and within 60
days,” of the assessment. Sec. 6303(a). The so-called notice
5As discussed in connection with our analysis of
petitioner’s request for administrative and litigation costs,
infra, petitioner did not file a petition in response to any of
the notices of deficiency. Respondent concedes that he did not
mail the notices to petitioner’s last known address.
Page: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 NextLast modified: May 25, 2011