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时间: 08-31 11:06 主题：无标题

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时间: 08-31 11:06 主题：无标题

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时间: 08-31 10:58 主题：无标题

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2d 1040 1043-44 （D. 2002）（"There is no requirement that the IRS produce ‘evidence of any delegated authority from the Secretary of the Treasury’ or evidence of ‘internal delegations of administrative authority.’"）.
Furthermore delegation orders are among the internal procedures that the courts have held do not grant any rights to taxpayers. See Smith v. United States 478 F.2d 398 400 （5th Cir. 1973）; Tavano v. Comm’r 986 F.2d 1389 1390 （11th Cir. In addition most notices require no signature at all.
For example a notice of deficiency need not be signed in order to be valid. Brafman v. United States 384 F.2d 863 865 n.4 （5th Cir. 1967）; Pendola v. Commissioner 50 T.C. Memo. 1993-277 n.4 aff’d. 69 F.3d 543 （9th Cir. 1995）; Elmore v. Commissioner T.C. Memo. 2003-123 （same for notice of determination to proceed with levy）.
And a notice of deficiency is not invalid merely because it bears a stamped signature. Urban v. Commissioner 964 F.2d 888 （9th Cir.

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时间: 08-31 10:58 主题：无标题

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时间: 08-31 10:51 主题：IrovesuifefeCof ewotn

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时间: 08-31 10:49 主题：无标题

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