Paul L. Bowman - Page 11

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          (2) Form 4340, Certificate of Assessments, Payments, and Other              
          Specified Matters (Form 4340), with respect to each of peti-                
          tioner’s taxable years 2001 and 2002.  In support of that argu-             
          ment, petitioner relies on Robinette v. Commissioner, 439 F.3d              
          455 (8th Cir. 2006), revg. 123 T.C. 85 (2004).                              
               In Robinette, the United States Court of Appeals for the               
          Eighth Circuit, to which an appeal in this case would ordinarily            
          lie, held that its review of whether the Commissioner of Internal           
          Revenue (Commissioner) abused the Commissioner’s discretion in              
          determining to proceed with the collection action at issue in               
          that case was to be limited “to that information which was before           
          the IRS.”  Id. at 462.  We shall follow Robinette in the instant            
          case only if that opinion is squarely in point.  Golsen v.                  
          Commissioner, 54 T.C. 742, 757 (1970), affd. 445 F.2d 985 (10th             
          Cir. 1971).                                                                 
               We turn first to petitioner’s argument that under Robinette            
          v. Commissioner, supra, the Court may not consider the 2001                 
          notice of deficiency and the 2002 notice of deficiency in deter-            
          mining whether to grant respondent’s motion.  In support of that            
          argument, petitioner asserts in petitioner’s response:                      
               The Court should note the lack of any consideration                    
               whatsoever by Respondent in the Notice of Determination                
               regarding the issue of any deficiency notice(s).  The                  
               Notice of Determination does not refer in any manner to                
               the existence, issuance, receipt, or non-receipt of any                
               deficiency notice(s) for the years at issue.   [Fn. ref.               

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