TAX COURT OPINION

Case: Ardran S. Taylor
Docket Number: 23088-07
Judge: Colvin
Opinion Type: bench
Filed: 05/21/2008
Pages: 5

UNITED STATES TAX COURT Washington, D . C . 021 7 ARDRAN S . TAYLOR , Petitione r V . Docket No . 23088-0 7 COMMISSIONER OF INTERNAL REVENUE, Respondent . O R D E R Pursuant to Rule 152(b), Tax Coin t Rules of Practice and Procedure, it is ORDERED that the Clerk of the Co herewith to petitioner and to respond the transcript of the trial of the ab Thomas B . Wells at Atlanta, Georgia, his oral findings of fact and opinion conclusion of trial . rt shall transmi t nt a copy of the pages of ve case before Judg e n May 7, 2008, containing rendered at the In accordance with the oral findings of fact and opinion, decision will be entered for respondent . (Signed ) Thomas B. Wells Judg e Dated : Washington, D . C . May 21, 2008 SERVED MAY 2 2 2000 2 1 Bench Opinion by Judge Thomas B . Wells May 7, 2008 2 Taylor v . Commissioner Docket No . 23088-0 7 3 THE COURT : The Court has decided to render 4 oral findings of fact and opinion in this case, an d 5 the following represents the Court's oral findings of 6 fact and opinion . The oral fi dings of fact an d 7 opinion shall not be relied up n as precedent in any 8 other case . 9 This matter is before the Court o n 10 Respondent's potion (or ~s'umma judgment filed April 7r 11 8, 2008 . In the instant case, Respondent determined a 12 deficiency in Petitioner's federal income tax for 2002 13 in the amount of $4,233 and additions to tax unde r 14 Sections 6651(a)(1) in the amount of $,.952 .43 , 78l3 15 Section 6651(a)(2) in the amount of $1,037 .09, and 16 under Section 6654(a) in the amount of $141 .46 . 17 Summary judgment is intended to expedit e 18 litigation and avoid unnecessary and expensive trials . 19 Florida Peach Corporation v . Commissioner, 90 TC .678 , T&K 20 681 (1988) . 21 Rule 121(a) provided that either party ma y 22 move for summary judgment up o all or any part of th e 23 legal issuesla& controversy . The Court may grant ful l 7$13 24 or partial summary judgment when there is no genuin e 25 issue of material fact, and aldecision may be rendered Heritage Reporting Corporation (202) 628-14888 3 1 as a matter of law . Rule 121 b) ; Sun Strand Corp . v . 2 Commissioner , 98 T.C.518, 520 1992), aff'd .17 F.3d 965, 3 (7th Cir . 1994) ; Zaentz v . Commissioner, 90 T.C .753 , 4 754 (1988) . 5 Petitioner has not disputed the facts se t 6 forth in the notice of deficiency ; therefore, there is 7 no genuine issue of material act, and a decision may 8 be rendered as a matter of law . 9 In his petition, Petitioner appears to argue 10 that the notice of deficiency Respondent sent to him 11 is invalid because he was not allowed a n 12 administrative hearing with Respondent before th e 13 notice was issued, which Petitioner asserts violates 14 his due process under the U .S Constitution . 15 Respondent contends that the instant motion 16 is ripe for decision and that the instant case should 17 be decided for Respondent because there are no facts 18 in dispute . 19 Respondent argues t at this case should be 20 decided for Respondent becaus the failure to provide 21 an administrative hearing to Petitioner does no t 22 invalidate the notice of deficiency . 23 We agree with Respondent ; there are no facts 24 in dispute . In addition, the failure of th e 25 Commissioner to provide the t xpayer with a n Heritage Reportin Corporation (202) 628-4888 4 1 administrative hearing prior o the issuance of a 2 notice of deficiency does not constitute a denial of 3 due process under the U .S . Constitution . 4 There is no mandato y requirement that th e 5 Commissioner provide a hearing prior to issuance of a 6 notice of deficiency . Finley v . Commissioner, T.C.Memo . 7$W 7 1982-411, aff'd .720 E2d 1289 (5th Cir . 1983) ; Bothke 8 v . Commissioner , T.C. Memo. 1980 1, aff' d . by order 667 TBv3 9 E2d 1030 (9th Cir . 1981) . 10 The procedural rule governing the action s 11 of the Internal Revenue Servi e do not have the force 12 of law . IJring v . Glotzbach 304 F.2d 560 (4th Cir . 76M' 13 1962) ; Cataldo v . Commissions 60 TC .522 (1973) , 14 aff' d. per curiam 499 F.2d 55 0 (2nd Cir . 1974) . 15 Moreover , the failu e of the Commissioner t o 16 provide a taxpayer with an a d inistrative hearing doe s 17 not affect the validity of th notice of deficiency , 18 or the allocation of the bur d n of proof . Cleveland 19 2 0 2 1 2 2 2 3 24 Trust Co . v . United States , 4 1 F.2d 475, 482 (6th Cir . 1970) : Cataldov . Commissioner su ra . TI V The trial in this C urt is a proceeding d e novo and is not based upon an previous record developed at the administrat i e level . Greenberg' s Express, Inc . v . Commissione r 62 TC. 324, 328 (1974) . -f813 25 Accordingly, we ho l that Petitioner' s Heritage Reportin (202) 628 Corporation 4888 5 1 procedural due process rights were not violated by the 2 issuance of a notice of deficiency in the instant case 3 without prior administrative earing . We therefor e 4 will grant Respondent's motio for summary judgment . 5 Petitioner is not a stranger to this court . 6 The same arguments advanced b the Petitioner in this 7 case were advanced in Docket umber 26039-07, another 8 case regarding Petitioner's 2 03 taxable year . Those 9 arguments were rejected by this Court as well . 10 Petitioner is warned that the arguments 11 Petitioner is making in the i stant case are 12 frivolous . And if he continues to make such arguments 13 before the Court, he may be sanctioned under Section 14 6673, which provides that the Court may impose a 15 penalty of up to $25,000 for 3uch arguments . and deeisior► 16 To reflect the fore oing, an ordertwi ll be 17 enfcred i ed granting Respondent's otion and deciding thi s 18 case for Respondent . 19 This concludes the ourt's oral findings of 20 fact and opinion in this case . 21 (Whereupon, at 1 :20 p .m ., the bench opinion 22 in the above-entitled matter as concluded . ) 23 // 2 4 25 Heritage Reportin Corporation (202) 628 4888