Dale L. Oyer, Transferee, et al. - Page 12

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          transferee liability does not depend upon the issuance to the               
          transferor of a valid notice of deficiency.  See Kuckenberg v.              
          Commissioner, 35 T.C. 473, 483 (1960), affd. on this issue 309              
          F.2d 202 (9th Cir. 1962); Cleveland v. Commissioner, 28 B.T.A.              
          578 (1933), affd. sub nom. Flynn v. Commissioner, 77 F.2d 180               
          (5th Cir. 1935); Espinosa v. Commissioner, T.C. Memo. 2000-66,              
          affd. 24 Fed. Appx. 825 (9th Cir. 2001).  Consequently, the                 
          alleged defect in the corporation’s notice of deficiency would              
          not, in and of itself, impair this Court’s jurisdiction in the              
          transferee liability cases.6                                                
               In any event, the notice of deficiency to the corporation              
          would not be invalid merely because it covered the entire 1995              
          year.  See Burford v. Commissioner, 76 T.C. 96, 100 (1981), affd.           
          without published opinion 786 F.2d 1151 (4th Cir. 1986);                    
          Sanderling, Inc. v. Commissioner, 66 T.C. 743, 749 (1976) (“where           
          the notice [of deficiency] is based on the taxpayer’s final tax             
          period and covers the entire period of the taxpayer’s operations,           
          it is a valid determination for that period”), supplemented by              
          67 T.C. 176 (1976), affd. 571 F.2d 174 (3d Cir. 1978).                      


               6 Moreover, we note that petitioners’ transferee liabilities           
          are not predicated entirely on the corporation’s deficiency as              
          determined in the notice of deficiency.  Rather, as previously              
          noted, petitioners’ transferee liabilities, as determined in the            
          notices of transferee liability, also include $16,135                       
          attributable to the corporation’s reported but unpaid 1995 tax              
          liability.  This $16,135 amount was not subject to deficiency               
          procedures.                                                                 





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