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Finally, petitioner has cited no authority that a notice of
deficiency can be withdrawn. The Internal Revenue Code allows
for a notice of deficiency to be rescinded in certain limited
circumstances. See sec. 6212(d). None of the circumstances
apply in this case.
III. Presumption of Correctness
We often state as a general rule that the Commissioner’s
determination set forth in a notice of deficiency is presumed
correct. E.g., Rozzano v. Commissioner, T.C. Memo. 2007-177. On
brief, petitioner argues that the usual presumption of
correctness is overcome in this case because “the evidence is
unmistakably clear; the purported Notice of Deficiency was
‘processed in error’”. Petitioner cites no authority in support
of that argument; moreover, petitioner’s claim is fatally
weakened by the same interpretive difficulty concerning the
“processed in error” language that undermines his claim that the
notice was withdrawn. Petitioner has failed to show that the
usual presumption does not attach to the determinations in the
notice.
IV. Additions to Tax
A. Section 6651(a)(1)
Section 6651(a)(1) provides for an addition to tax in the
event a taxpayer fails to file a timely return (determined with
regard to any extension of time for filing), unless it is shown
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Last modified: November 10, 2007