Guillermo Baez Espinosa - Page 22

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          Commissioner, T.C. Memo 1994-545.  Petitioner has not shown that            
          such a request was made.9  Furthermore, petitioner has not                  
          offered any reasons as to why, if the request had been made, it             
          should have been granted.  Assuming, but not deciding, that we              
          may have jurisdiction to review the disposition of such a                   
          request, we have no basis upon which to make a determination that           
          respondent's action constituted an abuse of discretion.  Compare            
          Mailman v. Commissioner, 91 T.C. 1079, 1082 (1988).                         
               Lastly, petitioner contends that because section 1.874-1(a),           
          Income Tax Regs., imposes a timely filing requirement on                    
          residents of foreign countries including Mexico as a prerequisite           
          to receiving the benefit of deductions, and no such requirement             
          is imposed on U.S. residents, the regulation violates the                   
          nondiscrimination clause in Article 25 of the Income Tax Treaty             
          between Mexico and the United States.  United States-Mexico                 
          Income Tax Treaty, Sept. 18, 1992, Tax Treaties (CCH) par.                  
          5903.27.  Petitioner's argument is not well taken.  While we                
          question whether there is a conflict between section 874(a) and             
          the provisions of the treaty, the treaty is effective for taxable           

          9   In the petition, petitioner alleged that he requested a                 
          waiver.  Respondent denied the allegation in the answer.  This              
          case was submitted fully stipulated, and there is nothing in that           
          stipulation establishing that petitioner requested a waiver or,             
          if requested, the grounds for a waiver.                                     

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