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issues raised at the administrative level and issues raised for
the first time in the petition.
A. Notice of Deficiency
Petitioners’ first allegation of error is that the notice of
deficiency they received for 1996 and 1997 was invalid because it
was not issued in compliance with section 6065, which generally
provides that documents or statements required to be made under
the internal revenue laws must be subscribed under penalties of
perjury. Petitioners’ argument is without merit. The
requirements of section 6065 are directed at documents
originating with the taxpayer, not respondent. Davis v.
Commissioner, 115 T.C. 35, 42 (2000). Therefore, respondent’s
failure to sign the notice of deficiency under penalties of
perjury does not invalidate it.
B. Verification Requirement
Petitioners also allege that the Appeals officer failed to
satisfy the requirements of section 6330(c)(1), which provides
that the Appeals officer must verify that any applicable law or
administrative procedure has been met. While the Notice of
Determination contains only a general, conclusory statement to
the effect that the applicable laws and administrative
requirements were met, we have examined certified copies of Forms
4340 covering petitioners’ 1996 and 1997 taxable years, and on
that basis we are satisfied that petitioners’ liabilities for
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Last modified: May 25, 2011