David and Theresa Smeton - Page 12




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          a petition for redetermination with this Court.  See sec.                   
          6213(a). It follows that section 6330(c)(2)(B) bars petitioners             
          from challenging the existence or amount of their underlying tax            
          liability in this collection review proceeding.                             
               Even if petitioners were permitted to challenge the validity           
          of the notice of deficiency, petitioners’ argument that the                 
          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, 165 (2002); Goza v. Commissioner, supra.  Further, 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 (5th Cir. 1984).  Suffice it to say that petitioners              
          are taxpayers subject to the Federal income tax, see secs.                  
          1(a)(1), 7701(a)(1), (14), and that compensation for labor or               
          services rendered constitutes income subject to the Federal                 
          income tax, sec. 61(a)(1); United States v. Romero, 640 F.2d                
          1014, 1016 (9th Cir. 1981).                                                 
               We likewise reject petitioners’ 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               






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