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Motion in Limine, seeking to prevent respondent from using any
document or record or presenting any testimony not presented
during the hearing. The Motion in Limine was denied, and, during
the trial, petitioner repeated her objection to each document
offered by respondent. During the trial, petitioner conceded
that she had received the statutory notice of deficiency but
asserted that “it was not valid”. A copy of the Notice of
Deficiency that was received in evidence at trial shows that the
notice was sent to the same address used by petitioner in this
case. The notice determines deficiencies for 1991, 1992, and
1993 and additions to tax under sections 6651(a)(1) and 6654.
Discussion
Upon review of the entire record in this case, it is
apparent that there is no merit to petitioner’s contention that
the statutory notice sent to her for 1991, 1992, and 1993 was
invalid. Petitioner has not shown in fact or as a matter of law
that there was any defect in the assessment that gave rise to the
lien that was the subject of the request for a hearing.
The only issue to be decided is whether the Appeals officer
abused his discretion by sending the notice of determination
after failing to deliver to petitioner at the hearing
“verification from the Secretary that the requirements of any
applicable law or administrative procedure have been met”.
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Last modified: May 25, 2011