- 10 - however, before the Appeals Office hearing, unsuccessfully seek a refund of his 1995 and 1996 withheld income taxes in Federal court. See Tornichio v. United States, 83 AFTR 2d 99-1516, 99-1 USTC par. 50,394 (6th Cir. 1999). Petitioner was not entitled to raise challenges to his underlying tax liability at the Appeals Office hearing. Even if petitioner were permitted to challenge his underlying tax liability, however, the arguments he has advanced are without merit. In the previously cited refund actions involving, in part, petitioner’s tax liabilities for 2 of the 3 years at issue here, the courts unequivocally rejected petitioner’s “tax protest” arguments as “patently spurious”. Id. at 99-1517, 99-1 USTC at 87,962; see Tornichio v. United States, 81 AFTR 2d 98-1377, 98-1 USTC par. 50,299 (N.D. Ohio 1998). The same may be said of petitioner’s arguments regarding the validity of the notices of deficiency. The Secretary or his delegate may issue notices of deficiency. Secs. 6212(a), 7701(a)(11)(B) and (12)(A)(i). The Secretary’s authority to issue notices of deficiency has been delegated to the Director of the Service Center who issued the notices. See Nestor v. Commissioner, 118 T.C. 162, 165 (2002); Stamos v. Commissioner, 95 T.C. 624, 630-631 (1990), affd. without published opinion 956 F.2d 1168 (9th Cir. 1992); secs. 301.6212-1(a), 301.7701-9(b), Proced. & Admin. Regs.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011