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party claiming estoppel against the Government. Rule 142(a);
Hofstetter v. Commissioner, 98 T.C. 695, 701 (1992).
Petitioner has failed to carry his burden of proof.
Petitioner contends that he was misled by respondent's
representatives into believing that the Form 872-A originally
submitted by petitioner was never received and that respondent
was not relying on that consent form as an indefinite extension
of the assessment period for petitioner's 1977 taxable year. In
support thereof, petitioner points to respondent's failure to
send him a copy of the countersigned Form 872-A, respondent's
requests that petitioner execute three successive Forms 872
containing limited extensions of the assessment period for 1977,
and respondent's failure to issue a notice of deficiency until 8
years after the extension period specified in the third Form 872
had expired. We note that there is no requirement that a copy of
the Form 872-A be served on petitioner after its execution on
behalf of the Commissioner. Findlay v. Commissioner, 39 T.C.
580, 588 (1962), affd. and revd. on other issues 332 F.2d 620 (2d
Cir. 1964). Additionally, the execution of a Form 872 subsequent
to executing a Form 872-A does not terminate the Form 872-A
extension of the period of limitations. Kernen v. Commissioner,
902 F.2d 17, 18 (9th Cir. 1990).4 Nor does a valid Form 872-A
terminate through mere lapse of time. Stenclik v. Commissioner,
4 See also Podell v. Commissioner, T.C. Memo. 1987-22.
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