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to issue a single notice when determining deficiencies for more
than one taxable year. See sec. 6212(a); see also Franks v.
Commissioner, supra (involving essentially similar notices for
two different taxable years), affd. without published opinion 828
F.2d 23 (9th Cir. 1987). Further, respondent issued one notice
for 1992 and a second notice for 1993 and 1994 because the
deficiency for 1992 was determined by reference to a different
filing status than were the deficiencies for the taxable years
1993 and 1994. In short, we are satisfied that both the notice
of deficiency for 1992 and the notice of deficiency for 1993 and
1994 were valid.
Further, we are satisfied that the notice of deficiency for
the taxable year 1992 was sent on or about December 18, 1996.2
Accordingly, a petition contesting that year was required to be
filed within 90 days thereafter. Secs. 6213(a), 7502. However,
petitioner did not file his motion for leave until June 23, 1997,
a date well after the expiration of the critical 90-day period.
Accordingly, we lack jurisdiction over the taxable year 1992.
In view of the foregoing, we will not grant petitioner's
motion for leave because such action "would involve conferring
2 Respondent did not introduce Postal Service Form 3877,
or the equivalent, in order to prove the date of mailing of
either notice of deficiency. However, in view of petitioner's
admission concerning the receipt of the notices of deficiency on
or about Dec. 23, 1996, we are satisfied that both notices were
in fact mailed on or about Dec. 18, 1996. Cf. Magazine v.
Commissioner, 89 T.C. 321 (1987).
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