- 7 - we review the determination for abuse of discretion. Sego v. Commissioner, supra at 610. In the present case, we have jurisdiction over petitioner’s appeal because the underlying tax liability relates to Federal income taxes. See sec. 6330(d)(1); Landry v. Commissioner, 116 T.C. 60, 62 (2001). The underlying tax liability is properly at issue because petitioner did not receive a statutory notice of deficiency and did not otherwise have an opportunity to challenge the underlying tax liability prior to her section 6330 hearing. Accordingly, we review petitioner’s underlying tax liability on a de novo basis. The sole issue is whether petitioner cashed the replacement refund check issued by respondent for the taxable year 1998. Respondent’s determination was based on the conclusion that the endorsement signatures on both the refund check and the replacement check were made by petitioner. As described herein, the endorsement signatures were not identical. We think the simple and nondistinctive characteristics of block capital lettering impair any meaningful comparison of the endorsement signatures. We are not convinced by the view of the section 6330 officer that the signatures appear “similar” or the conclusion of a TAS investigation that was not part of the record. Moreover, as described herein, there are clear and discernible differencesPage: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011