Rodolfo Lizcano - Page 1

          T.C. Memo. 2008-39                                                          

                               UNITED STATES TAX COURT                                

                           RODOLFO LIZCANO, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 211-03.               Filed February 26, 2008.              

                    R determined a deficiency in income tax for P’s                   
               1999 tax year based primarily on the disallowance of                   
               claimed business expenses.  R mailed to P a notice of                  
               deficiency that incorrectly provided the last day P                    
               could petition the Tax Court.  P claims that the notice                
               of deficiency is invalid and alleges that the                          
               examination and audit were illegal and retaliatory.                    
                    Held:  The notice of deficiency is valid because P                
               received the notice timely and petitioned the Tax Court                
                    Held, further, the examination and audit of P’s                   
               1999 Federal income tax return were in accordance with                 
               applicable law.                                                        
                    Held, further, R’s deficiency determination is                    

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Last modified: March 27, 2008