- 6 - his or her underlying tax liability for that year. Nestor v. Commissioner, 118 T.C. 162, 165-166 (2002). Petitioner’s receipt of the notice of deficiency for 1992 and 1993 would appear to preclude petitioner from challenging in the collection hearing and in this case his 1992 and 1993 Federal income tax liabilities. Petitioner, however, argues that the notice of deficiency relating to 1992 and 1993 issued by respondent was invalid on its face because the notice of deficiency was based on third-party information returns and Bureau of Labor Statistics figures. Petitioner argues that, if the notice of deficiency was invalid, the Tax Court would not have had jurisdiction to redetermine the deficiencies determined by respondent, and thus that petitioner, in fact, did not have an opportunity to challenge his 1992 and 1993 tax liabilities. We reject petitioner’s argument. A notice of deficiency may be treated as invalid where the face of the notice of deficiency itself establishes that respondent did not consider information that relates to a particular taxpayer and therefore did not actually make a determination. Scar v. Commissioner, 814 F.2d 1363, 1367-1369 (9th Cir. 1987), revg. 81 T.C. 855 (1983). A deficiency determination, however, made by respondent based on third-party information returns and statistical information relating to the taxpayer, as is the case herein, is aPage: Previous 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011