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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 a
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