- 14 -
indicates that petitioner sent communications referencing the
notices, making clear that these documents were received.
Hence, because petitioner received valid notices 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. Any remaining
contentions raised during the administrative proceedings
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 Cir. 1984) (“We
perceive no need to refute these arguments with somber reasoning
and copious citation of precedent; to do so might suggest that
these arguments have some colorable merit.”)
3. Review for Abuse of Discretion
Petitioner has also made various arguments relating to
aspects of the assessment and collection procedures that we
review for abuse of discretion. Action constitutes an abuse of
discretion under this standard where arbitrary, capricious, or
without sound basis in fact or law. Woodral v. Commissioner, 112
T.C. 19, 23 (1999).
Federal tax assessments are formally recorded on a record of
assessment in accordance with section 6203. The Commissioner is
not required to use Form 23C in making an assessment. Roberts v.
Commissioner, 118 T.C. at 369-371. Furthermore, section
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011