- 27 -
Foxman v. Renison, 625 F.2d 429, 432 (2d Cir. 1980) (IRS audit
of taxpayer’s returns for 4 consecutive years was not an unlawful
selective audit). Petitioners filed their 1991 and 1992 returns
on August 20, 1992, and August 23, 1993, respectively. It would
have been virtually impossible for respondent to make a
determination relating to petitioners’ 1991 and 1992 tax years
as early as the determination was made for 1990. We infer no
improper motive or bias in respondent’s determinations for 1991
and 1992.
Petitioners point out that on September 26, 1994,
respondent’s auditor wrote petitioners a letter attaching her
report of proposed income tax examination changes for
petitioners’ 1991 and 1992 tax years (additions to tax for
failure to file under section 6651(a)(1)). She said in the
letter that she forwarded those reports to keep them with the
1990 file because they all presented the same Form 4868 issue.
Petitioners contend that the letter from respondent's auditor
shows that respondent determined that the additions to tax apply
for 1991 and 1992 because petitioners challenged respondent’s
determination for 1990. We disagree. The September 26, 1994,
letter shows that respondent's auditor wanted to keep
petitioners' 1990, 1991, and 1992 audits together because they
presented the same disputed Form 4868 issue. It does not show
that respondent had an improper motive.
Page: Previous 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 NextLast modified: May 25, 2011