Stephanie K. Mills - Page 4

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          Validity of the Notice of Deficiency                                        
               At the evidentiary hearing, petitioner's counsel suggested             
          that the notice of deficiency was unsupported by any "ligaments             
          of fact" connecting petitioner to the income determined to have             
          been received by her.  In a similar vein, petitioner's response             
          to respondent's motion to dismiss cites Weimerskirch v.                     
          Commissioner, 596 F.2d 358 (9th Cir. 1979), revg. 67 T.C. 672               
          (1977), and Portillo v. Commissioner, 932 F.2d 1128 (5th Cir.               
          1991), affg. in part and revg. in part T.C. Memo. 1990-68, which            
          hold that a deficiency determination that is unsupported by some            
          evidentiary foundation linking the taxpayer to the alleged                  
          income-producing activity is arbitrary and erroneous.  The Court            
          of Appeals for the Eleventh Circuit, to which an appeal in this             
          case would ordinarily lie, adheres to this doctrine, including              
          the principle that the evidentiary foundation need only be                  
          "minimal".  Blohm v. Commissioner, 994 F.2d 1542, 1549 (11th Cir.           
          1993), affg. T.C. Memo. 1991-636.                                           
               In the notice of deficiency, respondent determined that                
          petitioner had unreported nonemployee compensation from Royal               
          Floridian and Accumen Realty.  Petitioner failed to file a return           
          for 2001, and she has not submitted any other sworn statement               
          denying receipt of the alleged income.  In fact, petitioner                 
          averred in her petition that she is entitled to "personal and               

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