Opinion
8483-20
01-17-2024
DENNIS R. TURNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
James S. Halpern Judge
By order entered December 22, 2023, among other things, we said that we were prepared to enter decision for respondent except for two issues. The second issue we described as follows:
Section 6201(a)(1) requires the Secretary to assess all taxes shown on a return. As relevant, section 6211(a) defines a deficiency as the amount by which the tax imposed exceeds the excess of the tax shown on the return over any rebates. The returns filed by petitioner were filed after the Notice was issued, and that may explain why the deficiencies determined in the Notice did not take into account the tax shown by petitioner on his returns. The amounts are inconsequential for 2015 and 2016 but not for 2013 and 2014.
We said that we wished the parties to address the correct amounts of deficiencies to be included in our decision taking into account the described issue. We ordered the parties to file a memorandum discussing the proper amount of deficiencies and additions to tax to be included in our decision.
Respondent file the ordered memorandum; petitioner did not. Respondent, however, did not in his memorandum discuss adequately his computations for entry of decision. Why in computing the deficiencies did respondent not reduce the original deficiencies by the amounts of tax reported on petitioner's subsequent returns? As we said in our order, section 6201(a)(1) requires the Secretary to assess all taxes shown on a return. It is, therefore, ORDERED that, no later than January 29, 2024, respondent shall file with the Court a supplement to his memorandum addressing why, in computing the remaining deficiencies, respondent did not reduce the original deficiencies by the amounts of tax reported on petitioner's subsequent returns.