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(pursuant to Code Section 6020(b)), where no return is
filed, but as in this case, a return has been filed, no
statute authorizes IRS personnel to “change” that
return.
* * * * * * *
*Note #1: The word “income” is not defined in the
Internal Revenue Code. * * * But, as stated above, it
can only be a derivative of corporate activity. * * *
B. Respondent’s Notice of Deficiency
On February 18, 2000, respondent (acting through Deborah S.
Decker, Director of the Customer Service Center in Ogden, Utah)
issued a notice of deficiency to petitioner for the taxable year
1998. Respondent mailed the notice to petitioner at his Las
Vegas address. In the notice, respondent determined a deficiency
in petitioner’s Federal income tax and an accuracy-related
penalty as follows:
Accuracy-related Penalty
Year Deficiency Sec. 6662(a)
1998 $6,148 $783.93
Insofar as his ultimate tax liability was concerned,
respondent gave petitioner credit for the amount withheld from
his wages. However, we observe that the determination of a
statutory deficiency does not take such withheld amount into
account. See sec. 6211(b)(1).
The deficiency in income tax was based on respondent’s
determination that petitioner failed to report wages in the
amount of $40,592, as well as interest in the amount of $88.
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