Rodolfo Lizcano - Page 12




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          petition date on the notice of deficiency but the taxpayer                  
          nonetheless receives the notice and files a timely petition, the            
          notice is valid.  Smith v. Commissioner, supra at 492.                      
               Petitioner received the notice of deficiency and filed a               
          timely petition with this Court.  Although the notice of                    
          deficiency stated incorrectly the last date on which petitioner             
          could petition this Court, it clearly and conspicuously stated              
          that a petition must be filed with this Court within 90 days of             
          the date the notice of deficiency was mailed.  Furthermore,                 
          respondent mailed a letter to petitioner on October 31, 2002,               
          acknowledging the error in the notice of deficiency and informing           
          petitioner that he had until January 2, 2003, to file a petition            
          with this Court.  Accordingly, the statutory goal of providing              
          the taxpayer with actual notice of the deficiency determination             
          in a timely manner was satisfied.  The Court concludes that the             
          notice of deficiency is valid and this Court has jurisdiction.              
          II. Availability of a Bivens Remedy                                         
               “Bivens provides that federal courts have the inherent                 
          authority to award damages against federal officials to                     
          compensate plaintiffs for violations of their constitutional                
          rights.  * * *  However, Bivens remedies are not available to               
          compensate plaintiffs for all constitutional torts committed by             
          federal officials.”  W. Ctr. for Journalism v. Cederquist, 235              
          F.3d 1153, 1156 (9th Cir. 2000).  There are three recognized                







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Last modified: March 27, 2008