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2. Review of Underlying Liabilities
A statutory notice of deficiency for 2000 was issued to
petitioner, and communications from petitioner referencing the
notice make clear that this document was received. To the extent
that petitioner has argued that he should nonetheless be entitled
to challenge his underlying liabilities on grounds that the
notice was invalid, due to the lack of a delegation of authority
from the Secretary to the individual at the Ogden Service Center
who signed the notice, this contention is without merit.
The Secretary or his delegate may issue notices of
deficiency. Secs. 6212(a), 7701(a)(11)(B) and (12)(A)(i). The
Secretary’s authority in this matter has been delegated to
District Directors and Directors of Service Centers, and may in
turn be redelegated to officers or employees under the
supervision of such persons. Secs. 301.6212-1(a), 301.7701-9(b)
and (c), Proced. & Admin. Regs.; see also Nestor v. Commissioner,
118 T.C. at 165.
Hence, because petitioner received a valid notice of
deficiency and did not timely petition for redetermination, he is
precluded under section 6330(c)(2)(B) from disputing his
underlying tax liabilities in this proceeding. His remaining
contentions generally challenging the “existence” of any statute
imposing or requiring him to pay income tax warrant no further
comment. See Crain v. Commissioner, 737 F.2d 1417, 1417 (5th
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Last modified: May 25, 2011