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are disallowed because you failed to establish the
amount if any, that was paid during the taxable year
for ordinary and necessary business expenses. And you
failed to establish the cost or other basis of the
property claimed to have been used in business.
B. Petition
The Court subsequently received and filed a petition for
redetermination challenging the notice of deficiency. The
petition was signed by Robert Hogue as Bella Vista’s purported
“trustee”.
Paragraph 4. of the petition, which sets forth the bases on
which Bella Vista challenges the notice of deficiency, alleges as
follows:
(1) The District Director issued a Statutory Notice of
Deficiency claiming petitioner had a tax liability
without there being a statutorily procedural correct
lawful tax assessment. (2) Attached to the Notice of
Deficiency, IRS Form 4549-A, income tax examination
changes, line 11 states, “Total Corrected Tax
Liability.” Respondent has failed to provide the
petitioners [sic] with the internal revenue code
section or regulation that was used to calculate this
total corrected tax liability. (3) The respondent has
failed to provide the petitioners [sic] with certified
assessment information as per Internal Revenue
Regulation 301.6203-1. (4) Respondent has failed to
identify the individual who will certify to the tax
adjustments the determination was based on. Therefore,
the deficiency is unenforceable as the determination
was based on unfounded evidence. (5) There can be no
meaningful administrative hearing until respondent
provides petitioner with the above requested
information, and until that time, petitioner will
disagree with all of the alleged Tax Liability. (6)
There has been no meaningful examination of books and
records therefore we believe this is a Naked
Assessment.
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Last modified: May 25, 2011