Jack A. Upchurch - Page 16

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          situations confronted in Sanderling and Burford are merely a                
          subset of situations where a notice of deficiency containing                
          error may nonetheless be valid.                                             
               Finally, contrary to petitioner’s assertion, this is not a             
          case where we must “look behind” the notice of deficiency.  We              
          are not called upon to review respondent’s procedures in order to           
          determine the validity of the notice of deficiency.  Cf. Riland             
          v. Commissioner, 79 T.C. 185 (1982); Estate of Brimm v.                     
          Commissioner, 70 T.C. 15 (1978); Greenberg’s Express, Inc. v.               
          Commissioner, 62 T.C. 324 (1974).                                           
               Since we hold that the notice of deficiency was valid for              
          tax year 1996, the resulting assessment of deficiency for                   
          petitioner’s 1996 gift tax liability was also valid.  The Appeals           
          officer’s verification that the requirements of applicable law              
          had been met was correct.                                                   
               Petitioner raised no other issues at his Appeals hearing and           
          did not propose any collection alternatives.  Accordingly, we               
          hold that issuing the notice of determination sustaining the lien           
          and levy notices was not an abuse of discretion.  Respondent may            
          proceed with collection.                                                    

                                             An appropriate order and                 
                                        decision will be entered.                     

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