Estate of Rickman v. Commissioner
United States Tax Court
70 T.C.M. 1335, 1995 WL 679776 (1995)
- Written by Steven Pacht, JD
Facts
The Internal Revenue Service (IRS) issued a deficiency notice against the estate of Doris L. Rickman (estate) (plaintiff), contending that the estate owed more than $190,000 in federal estate tax. The deficiency notice, which correctly stated the decedent’s Social Security number and explained the IRS’s position. The notice also referred to two exhibits that purportedly were attached to the notice, but the exhibits were not actually attached. The estate sued the commissioner (defendant) of the IRS in the United States Tax Court, challenging the deficiency. The estate then argued that the court lacked jurisdiction because the deficiency notice was invalid due to the IRS’s failure to make a determination within the meaning of Internal Revenue Code (code) § 6212(a), as required by the United States Court of Appeals for the Ninth Circuit in Scar v. Commissioner. The estate further argued that the deficiency notice was invalid because (1) numerous errors in the notice showed that the IRS prepared the notice in a grossly inept manner and (2) the IRS violated code § 7517 by failing to provide the estate with a statement regarding the IRS’s valuation of certain property.
Rule of Law
Issue
Holding and Reasoning (Armen, J.)
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