Case: Appeal of FRANKLIN H. MOYER
Abbreviation: Appeal of Moyer
Decision Date: 1924-11-19
Docket Number: Docket No. 250
Citation: 1 B.T.A. 75
Volume: 1
Reporter: Reports of the United States Board of Tax Appeals
Court: United States Board of Tax Appeals
Jurisdiction: United States
Parties: Appeal of FRANKLIN H. MOYER.
Judges: Before Ivins, Korner, and Marquette.
Pages: 75–75

Head Matter:
Appeal of FRANKLIN H. MOYER.
Docket No. 250.
Submitted November 6, 1924;
decided November 19, 1924.
H. Stanley Welty. Esq., for the taxpayer.
Willis D. Nance, Esq. (Nelson T. Hartson, Solicitor of Internal Revenue) for the Commissioner.
Before Ivins, Korner, and Marquette.

Opinion:
OPINION.
Ivins: The taxpayer here has mistaken his remedy. Under section 228 of the Revenue Act of 1921 and Regulations interpreting it, the collector of internal revenue made a preliminary audit of certain returns. It would seem that the letter received by the taxpayer was the result of such an audit in the collector's office. Under the provisions of the section mentioned, the taxpayer may appeal to the Commissioner from the collector's decision. There is no provision of law for an appeal to this Board until after the Commissioner has made a determination. The petition must be dismissed.