- 4 -
rights in law, equity and all other natures of law. 'Without
Prejudice' UCC 1-207".3
On June 28, 1995, the Court issued an Order directing
petitioner to file a proper amended petition on or before August
28, 1995. On August 30, 1995, petitioner filed an amended
petition using a petition form furnished by the Court. Although
paragraph 1 of the amended petition states that petitioner
disagrees with tax deficiencies for the years 1984 through 1992,
the items listed in paragraph 3 of the amended petition
identifying the specific amounts in dispute are limited to the
deficiencies and additions to tax set forth in the deficiency
notices for 1991 and 1992.4 Paragraph 4 of the amended petition
provides in its entirety as follows:
AS Reads $6,067.00 SHOULD BE 00 AS READS $823.00
SHOULD BE 0
AS READS $3,844.00 SHOULD BE -0- AS READS $730.00
SHOULD BE -0-
Disagreement is based on I.R.C. Sections 3121(a)(7)(A)
and 3121 (b)(3)(B) and refundable under I.R.C. Section
3503. Also see Subsection 7806(b) I.R.C. 6343(a)(D)
Respondent's Rule 40 Motion and Subsequent Developments
3 We understand this citation to refer to sec. 1-207 of the
Uniform Commercial Code. That section is entitled "Performance
or Acceptance Under Reservation of Rights" and the current
version thereof appears as Nev. Rev. Stat. sec. 104.1207 (1993).
4 Respondent states that she is unaware of any notices of
deficiency or collection actions pending against petitioner other
than the notices of deficiency for 1991 and 1992. Under the
circumstances, we conclude that the Court's jurisdiction in this
case is limited to petitioner's liability for the taxable years
1991 and 1992.
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