Eric Jennings - Page 6

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            108 (1976).  However, we may not permit a petition to be amended                          
            if the amendment seeks to place in dispute an additional taxable                          
            year in respect of which the statutory period for filing a                                
            petition has expired.  InverWorld, Ltd. v. Commissioner, 98 T.C.                          
            70, 75 (1992), affd. 979 F.2d 868 (D.C. Cir. 1992); Normac, Inc.                          
            v. Commissioner, 90 T.C. 142, 149 (1988); O'Neil v. Commissioner,                         
            supra.                                                                                    
                  We apply an objective test in order to distinguish between                          
            an amendment seeking to correct a technical defect and an                                 
            amendment seeking to place an additional taxable year in dispute.                         
            Thus, a petition must contain objective facts indicating that a                           
            deficiency for a particular taxable year is being contested                               
            before such petition will be treated as a petition for that                               
            particular taxable year.   InverWorld, Ltd. v. Commissioner,                              
            supra at 75; Normac, Inc. v. Commissioner, supra at 147-148;                              
            O'Neil v. Commissioner, supra at 107; see Hill v. Commissioner,                           
            T.C. Memo. 1988-198; Franks v. Commissioner, T.C. Memo. 1986-470,                         
            affd. without published opinion 828 F.2d 23 (9th Cir. 1987).                              
                  In the present case there are no objective facts appearing                          
            in the Petition to even suggest that the taxable year 1992 is                             
            being contested.  Rather, the objective facts appearing in the                            
            Petition demonstrate that only the taxable years 1993 and 1994                            
            are being contested.  Thus, the Petition refers to 1993 and 1994                          
            as the only taxable years in dispute.  Moreover, only the notice                          






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