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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.
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