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Income Tax Examination Changes, was not signed; (4) the
Individual Master File (IMF) for each year per the Forms 4340,
Certificate of Assessment, Payments, and Other Specified Matters,
shows no tax was ever assessed, no amounts due, and lacks a “code
494”;5 (5) Title 27, U.S.C., not Title 26, contains the
implementing regulation for section 6020;6 and (6) he is not an
individual required to pay an income tax.
Respondent replies that the statutory notices of deficiency
were valid when issued. Petitioner is liable for the income tax
and sections 6651(a)(1) and 6654 additions to tax because
petitioner stipulated the income underlying the notices of
4(...continued)
18, affd. 54 Fed. Appx. 254 (9th Cir. 2002).
5 An IMF is a computer-generated transcript of a taxpayer’s
account with the Internal Revenue Service showing by numeric
codes the dates certain transactions occurred, including the
identification of the taxpayer, the type of tax, the tax period,
the dates of assessment, and the amounts of assessment. Klawonn
v. Commissioner, T.C. Memo. 2002-27; Wiley v. United States, 71
AFTR 2d 93-1333 (S.D. Ohio 1992), affd. in part and revd. in part
on another issue 20 F.3d 222 (6th Cir. 1994). A code 494
normally records that a notice of deficiency has been sent.
Wiley v. United States, 20 F.3d 222, 224 (6th Cir. 1994).
6 Petitioner’s contention is unfounded as the implementing
regulation for sec. 6020 is sec. 301.6020-1, Proced. & Admin.
Regs. In any event, this Court has held such an argument to be
frivolous. See Richards Asset Mgmt. Trust v. Commissioner, T.C.
Memo. 2002-213; Stafford v. Commissioner, T.C. Memo. 1997-50 n.12
(“the absence of implementing regulations would not, generally
speaking, preclude the Commissioner from enforcing sections of
the Internal Revenue Code. Provisions of the Internal Revenue
Code generally do not require implementing regulations as a
prerequisite to enforcement.”), affd. without published opinion
146 F.3d 868 (5th Cir. 1998).
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