- 6 -
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
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011