- 8 -
are invalid because they were signed by the compliance center
director of the Ogden Service Center instead of the Secretary and
there was no documentation delegating authority to such director.
It is well established that the Secretary or his delegates may
issue notices of deficiency. Secs. 6212(a), 7701(a)(11)(B) and
(12)(A)(i). A notice of deficiency prepared and issued by a
director is valid, and the director is not obligated to produce a
copy of the order delegating such authority from the Secretary.
Nestor v. Commissioner, 118 T.C. 162, 165-166 (2002); Secs.
301.6212-1(a), 301.7701-9(b), Proced. & Admin. Regs.
In addition, petitioner contends that the Secretary cannot
recalculate the amount of taxes he determined on his “zero”
returns. Petitioner’s submitting “zero” returns does not
preclude the Commissioner from determining petitioner’s tax
liability.
The Court is satisfied that petitioner received valid
notices of deficiency for the 1999 and 2000 taxable years and had
the opportunity to challenge the validity of the underlying tax
liabilities but failed to do so. Accordingly, petitioner was
properly precluded from contesting the validity of the underlying
tax liabilities at the collection hearing.
C. Review for Abuse of Discretion
Given the foregoing, the notice of determination at issue is
subject to review for abuse of discretion because the existence
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 Next
Last modified: May 25, 2011