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Petition). Although no notice of deficiency is attached to the
Amended Petition as an exhibit, the Amended Petition seeks to
place in dispute the taxable year 1992. In this regard, the
Amended Petition expressly mentions the taxable year 1992 and
expressly disputes the deficiency, addition to tax, and accuracy-
related penalty determined by respondent for that year.
Respondent objects to the granting of petitioner's motion
for leave because, in respondent's view, to do so would confer
jurisdiction over a taxable year that otherwise would not come
within the Court's jurisdiction under the petition as on file and
in respect of which the statutory period for petitioning the
Court expired before the motion was filed.
Discussion
We begin our analysis with Rule 41(a), which governs
amendments to pleadings. As relevant herein, Rule 41(a) provides
as follows:
A party may amend a pleading * * * only by leave
of Court * * * and leave shall be given freely when
justice so requires. No amendment shall be allowed
after expiration of the time for filing the petition,
however, which would involve conferring jurisdiction on
the Court over a matter which otherwise would not come
within its jurisdiction under the petition as then on
file.* * *
This Court has been liberal in granting taxpayers leave to
amend in order to correct technical defects related to the
requirements prescribed by our Rules governing the form and
content of petitions. O'Neil v. Commissioner, 66 T.C. 105, 107-
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