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The rules contained in the Statement of Procedural Rules, 26
C.F.R. part 601, et seq. (2001), are administrative directives
and generally do not have the force and effect of law or create
procedural protections for taxpayers. Vallone v. Commissioner,
88 T.C. 794, 807-808 (1987); Pleasanton Gravel Co. v.
Commissioner, 64 T.C. 510, 529 (1975), affd. 528 F.2d 827 (9th
Cir. 1978); Cataldo v. Commissioner, 60 T.C. 522, 523 (1973),
affd. per curiam 499 F.2d 550 (2d Cir. 1974); Flynn v.
Commissioner, 40 T.C. 770, 773-774 (1963); Ryan v. Commissioner,
T.C. Memo. 1991-49; Abeson v. Commissioner, T.C. Memo. 1990-190
(procedural rules relating to powers of attorney are directory
and have no legal effect), affd. without published opinion sub
nom. Rivera v. Commissioner, 959 F.2d 241 (9th Cir. 1992). The
Commissioner’s failure to follow the procedural rules does not
invalidate a notice of deficiency or shift the burden of proof.
See Cataldo v. Commissioner, supra at 523 (the procedural rules
do not curtail the power conferred upon the Secretary of the
Treasury or his delegate by section 6212 to issue a notice of
deficiency if he determines that there is a deficiency in the tax
shown on the taxpayer’s return); Finley v. Commissioner, T.C.
Memo. 1982-411, affd. without published opinion 720 F.2d 1289
(5th Cir. 1983).
Because sections 601.506(b)(1) and 601.105(d)(1), Statement
of Procedural Rules, do not create procedural protections, the
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Last modified: November 10, 2007