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received information concerning petitioner's 1987 taxable year
and the possibility of omitted income from an antique automobile
sale in that year. It was this information, obtained after
execution of the relevant Form 872, that caused Revenue Agent
Rigney to believe that a referral of petitioner's case to CID was
appropriate, because petitioner then appeared to have a 2-year
pattern of omitted income.
Concerning the second requirement, even if petitioner had
been affirmatively misled, he still has not shown the existence
of any detrimental reliance on his part. Kronish v.
Commissioner, supra at 695 & n.10. Petitioner signed the Form
872 expecting respondent to use this waiver for civil purposes,
and that is all she ever used it for. No criminal prosecution of
petitioner has ever resulted from the investigation by the CID.
Thus, we conclude that Mr. Asselin's execution of the Form 872 on
February 16, 1993, was valid, and respondent is not estopped from
relying on it.
The second issue for decision involves the presumption of
correctness. Petitioner argues that the presumption of
correctness should not attach to respondent's deficiency notice
in this case, because respondent did not present sufficient
evidence linking petitioner to the alleged unreported income.
When a taxpayer contests a tax that has been determined by the
Commissioner, the Commissioner's determination is generally
presumed correct, unless the taxpayer produces evidence
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