- 8 - be binding in the pending case. Further, the Rule provides that the Court will not permit a party to “qualify, change, or contradict a stipulation” except that the Court may do so “where justice requires.” Rule 91(e). For each of the years in issue, petitioner conceded the amounts of unreported income in the stipulations of facts. Petitioner did not move to be relieved from the stipulations or present grounds that he should not be bound to his admission. See Rule 91(e); Said v. Commissioner, T.C. Memo. 2003-148. We conclude that the stipulations are binding. Further, petitioner’s argument that the person who sent the notices of deficiency did not have the delegated authority to send them has been deemed by this Court to be frivolous. Petitioner bases his argument on the Court’s decision in Everman v. Commissioner, T.C. Memo. 2003-137. Petitioner misreads the holding in Everman. In Everman, as in countless other cases, the Court held that the taxpayer’s argument that the notice of deficiency was invalid because it was not signed by the Secretary or an authorized delegate was meritless. Id.; see, e.g., Nestor v. Commissioner, 118 T.C. 162, 165 (2002); Bethea v. Commissioner, T.C. Memo. 2003-278; Fink v. Commissioner, T.C. Memo. 2003-61; Koenig v. Commissioner, T.C. Memo. 2003-40; Snyder v. Commissioner, T.C. Memo. 2001-255; Browder v. Commissioner, T.C. Memo. 1990-408. Further, the Court noted that there is noPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
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