- 17 -
Commissioner, T.C. Memo. 2003-98 (citing St. Joseph Lease Capital
Corp. v. Commissioner, 235 F.3d 886, 891-892 (4th Cir. 2000),
affg. T.C. Memo. 1996-256; Estate of Biskis v. Commissioner, T.C.
Memo. 2001-94; Estate of Citrino v. Commissioner, T.C. Memo.
1987-565). Petitioner had actual notice of the deficiency as he
requested, and received, a copy of the notice of deficiency from
the IRS TAS. Petitioner filed a petition that was timely and,
therefore, did not suffer prejudicial delay. Accordingly, the
Court concludes that the notice of deficiency is valid, and this
Court has jurisdiction.
III. Statutory Employee
A. General Rules
A statutory employee may properly reflect business income
and expenses in full on Schedule C of Form 1040, and thereby
avoid the Schedule A, Itemized Deductions, limitations on the
deduction of employee business expenses and the phaseout of
14(...continued)
obstruction of justice by intentionally misaddressing the notice
of deficiency sent to the Round Rock, Texas, address. The Court
concludes that these allegations are unfounded, frivolous, and
meritless. If anything, the evidence indicates that respondent,
by sending four differently addressed notices of deficiency, was
very interested in ensuring that petitioner received the notice
of deficiency.
Additionally, petitioner alleges that he did not receive a
complete copy of the notice of deficiency until 9 months after
filing his petition. However, petitioner attached a complete
copy of the notice of deficiency to his filed petition.
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