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notice is invalid because respondent’s Service Center director is
not properly authorized to issue notices of deficiency is
frivolous and groundless. See Nestor v. Commissioner, 118 T.C.
162 (2002); Smeton v. Commissioner, T.C. Memo. 2002-140; Coleman
v. Commissioner, T.C. Memo. 2002-132. As the Court of Appeals
for the Fifth Circuit has remarked: “We perceive no need to
refute these arguments with somber reasoning and copious citation
of precedent; to do so might suggest that these arguments have
some colorable merit.” Crain v. Commissioner, 737 F.2d 1417,
1417 (5th Cir. 1984).
We likewise reject petitioner’s argument that the Appeals
officer failed to obtain verification from the Secretary that the
requirements of all applicable laws and administrative procedures
were met as required by section 6330(c)(1). The record shows
that the Appeals officer obtained and reviewed a transcript of
account (Form 4340) with regard to petitioner’s taxable year
1997.
Federal tax assessments are formally recorded on a record of
assessment. Sec. 6203. “The summary record, through supporting
records, shall provide identification of the taxpayer, the
character of the liability assessed, the taxable period, if
applicable, and the amount of the assessment.” Sec. 301.6203-1,
Proced. & Admin. Regs.
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Last modified: May 25, 2011