Gloria J. Spurlock - Page 1

                                   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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