- 9 -
failure to file, tax returns raises questions about the validity
of respondent's determination (i.e., timeliness of the assessment
and lack of evidence linking petitioner to an income-producing
activity), we conclude that petitioner has raised an irregularity
in the assessment procedure. See Nestor v. Commissioner, 118
T.C. 162, 167 (2002). Accordingly, with respect to 1977 through
1983, we remand this case for further proceedings. Our decision
to do so is amply supported by the documentary record coupled
with respondent’s trial memorandum, motions, assertions in Court
and in conference calls, and respondent’s general state of
confusion relating to this matter.
III. Tax Years 1984 Through 1992, 1994, and 1997
A. Amount of Petitioner’s Tax Liability
Respondent concedes that he did not send a notice of
deficiency to petitioner, and petitioner did not otherwise have
an opportunity to dispute his tax liability relating to 1989
through 1992, 1994, and 1997. With respect to the tax
deficiencies relating to 1984 and 1985 and the estimated tax and
civil fraud penalties assessed relating to 1984 through 1988,
petitioner signed a consent to assessment (i.e., Form 870). By
signing Form 870, petitioner waived his right to a notice of
3(...continued)
Commissioner, 596 F.2d 358 (9th Cir. 1979), revg. 67 T.C. 672
(1977), in a sec. 6330 context would be an issue of first
impression.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011