- 6 -
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 even to suggest that the taxable year 1995 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
of deficiency for 1993 and 1994 is attached to the petition as an
exhibit. Finally, only the amounts of the deficiencies and
penalties for 1993 and 1994 are identified in the petition as in
dispute. Indeed, there is nothing within the four corners of the
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011