John O. Green - Page 7




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          such notice.”  We have said:  “‘[T]he notice is only to advise              
          the person who is to pay the deficiency that the Commissioner               
          means to assess him; anything that does this unequivocally is               
          good enough.’”  Jarvis v. Commissioner, 78 T.C. 646, 655-656                
          (1982) (quoting Olsen v. Helvering, 88 F.2d 650, 651 (2d Cir.               
          1937)).  We have examined the notice, and we find that it is                
          sufficient.                                                                 
               C.  Return Requirement                                                 
               Petitioner insists that a deficiency in tax can be                     
          determined only on the basis of a return of tax (either made by             
          the taxpayer or prepared by the Secretary.  See sec. 6020(b).).             
          Petitioner is wrong.  No return is necessary to determine a                 
          deficiency.  E.g., Roat v. Commissioner, 847 F.2d 1379, 1381-1382           
          (9th Cir. 1988); Clark v. Campbell, 501 F.2d 108, 117 (5th Cir.             
          1974) (“the Service may determine a deficiency in the absence of            
          a return”).                                                                 
               D.  Authority To Sign the Notice                                       
               Petitioner challenges the authority of Lynne Walsh to sign             
          the November 29 letter.  It is well settled that the Secretary or           
          his delegate may issue notices of deficiency.  Secs. 6212(a),               
          7701(a)(11)(B) and (12)(A)(i) (allowing redelegations of that               
          authority); e.g., Everman v. Commissioner, T.C. Memo. 2003-137.             
          Delegation Order 4-8, set forth at Internal Revenue Manual (IRM)            
          sec. 1.2.43.2, delegates authority to issue notices of deficiency           







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