Homer W. and Nancy L. Winans - Page 8

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          Secretary did not prepare or issue the notices of deficiency and            
          because petitioners did not receive a copy of the order                     
          delegating authority from the Secretary to the Director of the              
          Service Center who prepared and issued the notices.                         
               Petitioners’ contention lacks merit.  The Secretary or his             
          or her delegate may issue notices of deficiency.  Secs. 6212(a),            
          7701(a)(11)(B) and (12)(A)(i); see Nestor v. Commissioner, 118              
          T.C. 162, 165-166 (2002).  The Secretary’s authority to issue               
          notices of deficiency was delegated to the District Director and            
          also to the Director of the Service Center who issued the notices           
          of deficiency in this case.  See Nestor v. Commissioner, supra;             
          Stamos v. Commissioner, 95 T.C. 624, 630-631 (1990), affd.                  
          without published opinion 956 F.2d 1168 (9th Cir. 1992); Kellogg            
          v. Commissioner, 88 T.C. 167, 172 (1987); Perlmutter v.                     
          Commissioner, 44 T.C. 382, 385 (1965), affd. 373 F.2d 45 (10th              
          Cir. 1967); secs. 301.6212-1(a), 301.7701-9(b), Proced. & Admin.            
          Regs.  A taxpayer may contest the existence or amount of his or             
          her underlying tax liability at a section 6330(b) hearing only if           
          the taxpayer did not receive a notice of deficiency for or                  
          otherwise have an opportunity to dispute that tax liability.                
          Sec. 6330(c)(2)(B); Goza v. Commissioner, 114 T.C. 176, 182                 
          (2000).  Section 6330(c)(2)(B) bars petitioners from contesting             
          the existence or amount of their tax liabilities for 1996-2001 in           

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