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the issues for decision are as follows:
(1) Whether the assessment and collection of
deficiencies and additions to tax for 1983, 1984, and 1985
are barred by the statute of limitations, section 6501(a),
or are allowed under the fraud exception, section
6501(c)(1), to the general period of limitations.
(2) If assessment and collection are not barred for
1983, 1984, and 1985, then, for each of those years--
(a) whether petitioner is liable for civil fraud
additions to tax under paragraphs (1) and (2) of
section 6653(b) and, as to paragraph (2) of section
6653(b), in what amounts.
3(...continued)
We treat petitioner’s failure to argue as, in effect, a
concession by petitioner of these issues. See subpars. (4) and
(5) of Rule 151(e); Sundstrand Corp. v. Commissioner, 96 T.C.
226, 344 (1991); Money v. Commissioner, 89 T.C. 46, 48 (1987).
In the notice of deficiency, respondent disallowed
deductions for contributions to an I.R.A. under sec. 219 for
1983, 1984, and 1985, and determined that petitioner is liable
for an addition to tax for substantial understatement of
liability under sec. 6661 for 1985. Respondent dealt with both
of these issues on opening brief. Petitioner neither listed nor
dealt with either of these issues on opening brief or answering
brief. We conclude that petitioner has conceded these issues.
See subpars. (4) and (5) of Rule 151(e); Sundstrand Corp. v.
Commissioner, supra; Money v. Commissioner, supra.
Unless indicated otherwise, all Rule references are to the
Tax Court Rules of Practice and Procedure.
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