118 T.C. No. 9
UNITED STATES TAX COURT
GLORIA J. SPURLOCK, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 6438-01. Filed February 15, 2002.
Held: A sec. 6020(b), I.R.C., return made by R,
which shows an amount of tax, does not affect whether
there is a “deficiency” under sec. 6211(a), I.R.C.
Where P failed to file a return, the amount of tax
shown on a sec. 6020(b), I.R.C., return made by R is
subject to deficiency procedures, and R must follow
those procedures before he can make an assessment.
Millsap v. Commissioner, 91 T.C. 926 (1988).
Gloria J. Spurlock, pro se.
Frederick W. Krieg, for respondent.
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