George Kiourtsis - Page 13

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            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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