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notice of deficiency for such period(s). * * *
(2) This agreement ends on the earlier of the above
expiration date or the assessment date of an increase
in the above tax that reflects the final determination
of tax and the final administrative appeals
consideration. An assessment for one period covered by
this agreement will not end this agreement for any
other period it covers. Some assessments do not
reflect a final determination and appeals consideration
and therefore will not terminate the agreement before
the expiration date. Examples are assessments of: (a)
tax under a partial agreement; (b) tax in jeopardy; (c)
tax to correct mathematical or clerical errors; (d) tax
reported on amended returns; and (e) advance payments.
Petitioners argue that the language of the Form 872-A is
clear and that the assessment made with respect to the art tax
shelter adjustment falls within the language of paragraph (2),
thereby terminating the extension on June 17, 1985, the date of
the assessment. Accordingly, we must decide the meaning of "the
assessment date of an increase in * * * tax that reflects the
final determination of tax and the final administrative appeals
consideration." As the record establishes that a facially valid,
written consent was properly executed, the burden of going
forward shifts back to petitioners to prove that the consent
terminated in accordance with its terms.
The record contains no evidence of Appeals Office
involvement in the art shelter matter. Accordingly, petitioners
rely solely on the Service’s assessment of tax concerning the art
shelter adjustment as "the final determination of tax" thereby
terminating the extension provided in the Form 872-A.
Petitioners contend that any assessment of tax for the 1981 year
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