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cite no rule of law, and we know of none, requiring respondent 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 1993 and 1994 and a separate notice of deficiency for 1995
because of the filing of petitioners' power of attorney for 1993
and 1994. Simply stated, if respondent had issued a combined
notice of deficiency for 1993, 1994, and 1995, and provided a
copy of the same to petitioners' attorney-in-fact, respondent
might have made an unauthorized disclosure of petitioners' tax
return information within the meaning of section 6103. Under the
circumstances, we are satisfied that it was appropriate to issue
one notice of deficiency for 1993 and 1994 and a separate notice
of deficiency for 1995.
Further, we are satisfied that the notice of deficiency for
the taxable year 1995 was sent on March 21, 1997.4 Accordingly,
a petition contesting that year was required to be filed within
90 days thereafter. Secs. 6213(a), 7502. However, petitioners
did not file their Motion for Leave to Amend Petition until
4 Respondent offered Postal Service Form 3877, a copy of
the notice of deficiency for 1995, and a copy of the envelope in
which the notice of deficiency was mailed to prove the date of
mailing.
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