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certified or registered mail as authorized by section 6212(a).
Petitioner also does not dispute that the notice of deficiency
described the income adjustments as unreported income, listed the
specific items of unreported income, and identified the additions
to tax, pursuant to section 7522(a). Petitioner’s argument at
trial focused solely on the fact that the notice of deficiency
did not identify the specific Code section requiring respondent’s
income adjustments.
Petitioner’s argument assumes a requirement for a valid
notice of deficiency that neither section 6212 nor section
7522(a) imposes. Although the notice of deficiency did not cite
the section of the Code requiring a taxpayer to include pension,
dividend, and interest income in gross income, see sec. 61(a),11
a notice’s failure to include a statutory citation for each
adjustment does not invalidate the notice under section 6212,
see Jarvis v. Commissioner, 78 T.C. 646, 655-656 (1982) (neither
section 6212 nor any other provision of the Code prescribes the
11Sec. 61(a) defines gross income generally as “all income
from whatever source derived,” including, but not limited to,
interest, dividends, and pensions. See sec. 61(a)(4), (7), (11).
Military retirement pay is pension income within the meaning of
sec. 61(a)(11). See Weir v. Commissioner, T.C. Memo. 2001-184;
Eatinger v. Commissioner, T.C. Memo. 1990-310 (“A military
retirement pension, like other pensions, is simply a right to
receive a future income stream from the retiree’s employer.”);
sec. 1.61-11(a), Income Tax Regs. (“Pensions and retirement
allowances paid either by the Government or by private persons
constitute gross income unless excluded by law.”).
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Last modified: May 25, 2011