nvalidity Of The Statutory Notice Of Deficiency Killer IRS Advice
Invalidity Of The Statutory Notice Of Deficiency
In collection due process cases, some other frivolous arguments highlighted by the IRS, refer to the invalidity of the statutory notice of deficiency.Some taxpayers claim that the statutory notice of deficiency is invalid because the Secretary of the Treasury or his delegate did not sign it. The IRS addresses this false legal argument, explaining that there is no legal requirement or regulation that the notice of deficiency must be signed.Another frivolous argument generally rejected in court claims the invalidity of the statutory notice. One false assumption, this argument is based on, is that the taxpayer did not file an income tax return and this is the reason why a notice of deficiency is invalid.