Jack A. Upchurch - Page 11

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          Validity of Notice of Deficiency                                            
               Section 6213 does not specify the form or the content of a             
          notice of deficiency.  “[T]he notice is only to advise the person           
          who is to pay the deficiency that the Commissioner means to                 
          assess him; anything that does this unequivocally is good                   
          enough.”  Olsen v. Helvering, 88 F.2d 650, 651 (2d Cir. 1937).              
               An error in a notice of deficiency does not necessarily                
          invalidate the notice.  Anderten v. Commissioner, T.C. Memo.                
          1993-2.  In cases where the error involves the taxable year shown           
          on the notice of deficiency, a deficiency notice must indicate              
          the taxable period involved or provide sufficient information               
          such that the taxpayer reasonably could not be misled as to the             
          taxable period involved.  Commissioner v. Forest Glen Creamery              
          Co., 98 F.2d 968, 971 (7th Cir. 1938), revg. and remanding 33               
          B.T.A. 564 (1935); Peoplefeeders, Inc. & Subs. v. Commissioner,             
          T.C. Memo. 1999-36; Fernandez v. Commissioner, T.C. Memo.                   
          1979-476; Smith v. Commissioner, T.C. Memo. 1979-16; see also               
          Anderten v. Commissioner, supra; Erickson v. Commissioner, T.C.             
          Memo. 1991-97.                                                              
               In determining whether the notice of deficiency is valid               
          despite the error, we look at the notice of deficiency, with                
          attachments, as well as the circumstances surrounding its                   
          issuance and receipt.  Erickson v. Commissioner, supra; Smith v.            
          Commissioner, supra.  So, taking the entire document into                   

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