Royce A. Ellis - Page 10




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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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