John E. Hunter, II and Alma E. Hunter - Page 17

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          T.C. 555, 560 (1991).  If the Commissioner assesses a deficiency            
          before a notice of deficiency has been issued, a “premature                 
          assessment” occurs, which the Commissioner is authorized to                 
          “abate” or reverse.  Sec. 6404(a)(3); see Pavich v. Commissioner,           
          T.C. Memo. 2006-167.  The abatement of a premature assessment               
          does not represent an estimated tax payment or tax benefit, nor             
          does it prevent the Commissioner from later issuing a notice of             
          deficiency.  See, e.g., Serv. Bolt & Nut Co. Profit Sharing Trust           
          v. Commissioner, 724 F.2d 519, 524 (6th Cir. 1983), affg. 78 T.C.           
          812 (1982); Connell Bus. Co. v. Commissioner, T.C. Memo.                    
               The abatement of the premature assessment for 2001 does not            
          in any sense constitute a payment of tax that can be applied to             
          2002.  Rather, the abatement reversed the erroneous recording of            
          a tax liability against the Hunters.  The abatement did not                 
          prevent the Commissioner from later determining a deficiency                
          against the Hunters, which the Commissioner did and which was               
          sustained in Hunter v. Commissioner, T.C. Memo. 2005-219.                   
          Mr. Hunter’s position is wholly without merit.                              
          3.  Claimed Inadequacy of Administrative Hearing                            
               Mr. Hunter’s next argument is that he was denied an                    
          administrative hearing.  He contends that respondent “obstructed”           
          his efforts to resolve the case and that “a bureaucratic book               
          * * * [was] slammed in * * * [his] face”.                                   

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