Robert R. Villwock - Page 12

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               Even if petitioner were permitted to challenge the validity            
          of the notice of deficiency, petitioner’s 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, 1417 (5th Cir. 1984).  Suffice it to say that                    
          petitioner is a taxpayer 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 petitioner’s 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               
          that the Appeals officer obtained and reviewed transcripts of               
          account with regard to petitioner’s taxable year 1997.                      

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