- 6 -
unlawful takings from our God given, constitutionally
protected rights to the property of our labor.
The Court agrees with respondent that this correspondence, and
the assertions raised therein, are frivolous.
OPINION
I. Contentions of the Parties
Petitioner argues that he does not owe any tax or addition
thereto for the 1994 through 2001 taxable years because: (1) The
statutory notices of deficiency issued to him by respondent were
not valid; (2) the notices of deficiency for the years in issues
were not signed by an authorized signer;4 (3) the Form 4549,
4 The notices of deficiency for 1994 through 2000 were
signed by Timothy A. Towns, and the notice of deficiency for 2001
was signed by Thomas D. Mathews. Both Mr. Towns and Mr. Mathews
signed the notices on behalf of the “Compliance Center, Ogden
Service Center”. Under the Internal Revenue Manual, the
authority “to sign and send to the taxpayer by registered or
certified mail, any notice of deficiency” is delegated to, among
other individuals, “Directors, Customer Service Centers” and the
later individuals may redelegate the authority “directly to
selected individuals within their functional area.” I.R.S.
Deleg. Order No. 77 (Rev. 28) (May 17, 1996). This delegation
order applied to Mr. Towns and Mr. Mathews. See also discussion
infra p. 9. Petitioner did not provide any evidence that Mr.
Towns or Mr. Mathews was not an individual to whom the authority
to sign notices of deficiency could have been delegated.
Generally, the Court does not look behind the notice of
deficiency to determine or examine the evidence used, the
propriety of the Commissioner’s motives in making the
determinations, or to question the administrative policies and
procedures leading to a determination. Kantor v. Commissioner,
998 F.2d 1514, 1521 (9th Cir. 1993), affg. and revg. on another
issue T.C. Memo. 1990-380; Pasternak v. Commissioner, 990 F.2d
893, 898 (6th Cir. 1993), affg. Donahue v. Commissioner, T.C.
Memo. 1991-181; Greenberg’s Express, Inc. v. Commissioner, 62
T.C. 324, 327 (1974); Corcoran v. Commissioner, T.C. Memo. 2002-
(continued...)
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Next
Last modified: May 25, 2011