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of the person or estate for whom he acts) in respect of
any internal revenue tax for any taxable period.
Petitioner contends that Exhibit AE is a closing agreement and
that under section 7121 a closing agreement is relevant to the
tax liability only of the person (or estate) named in the closing
agreement. Respondent fails to address this argument on either
opening or reply brief.
Exhibit AE is not a closing agreement within the scope of
section 7121. See Klein v. Commissioner, 899 F.2d 1149, 1152
(11th Cir. 1990). Accordingly, we shall deny petitioner's motion
and overrule petitioner's objections to the admission of Exhibits
AE and AF.
Exhibits AD and AG
Petitioner contends that Exhibits AD and AG should be
excluded from evidence pursuant to this Court's standing pretrial
order which reads, in relevant part:
Any documents or materials which a party expects to
utilize in the event of trial (except for impeachment),
but which are not stipulated, shall be identified in
writing and exchanged by the parties at least 15 days
before the first day of the trial session. The Court
may refuse to receive in evidence any document or
material not so stipulated or exchanged, unless
otherwise agreed by the parties or allowed by the Court
for good cause shown.
Petitioner objected to the admission of these exhibits on the
grounds that they were not exchanged prior to 15 days before
trial as required by the standing pretrial order.
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