- 13 -
361-62 (1930). Moreover, even if it were otherwise relevant
here, petitioner has presented no evidence of unfair conduct by
the IRS, apart from his bald assertion that he relied to his
detriment on the closing letter. And there is no showing here
that the Commissioner has even sought to reopen petitioner's 1990
liability for tax. We hold that even though the IRS made a
mistake of law in respect of petitioner's 1990 return, the
Commissioner certainly had the power to correct that mistake as
it affected petitioner's 1992 return.
3. Social Security payments
The Commissioner's inclusion of petitioner's New York City
pension in his gross income increased his adjusted gross income.
Such increase resulted, without dispute, in an increase in the
amount of taxable Social Security benefits petitioner received.
As indicated earlier herein, petitioner does not contest this
adjustment if, as we have held, his New York City pension is
includable in his gross income.
Decision will be entered
for respondent.
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