Roger Muldavin, et al. - Page 5

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               (2)  They assert that three of the deficiency notices are              
          untimely.  This contention is directly contrary to the                      
          stipulation of settled issues and, accordingly, is rejected.                
               (3)  They seek to have us reopen years prior to 1985 in                
          order to give petitioners the benefit for those years of what               
          they claim is more favorable treatment in the stipulation of                
          settled issues for the years before us.  We reject this attempt             
          for the simple reason that, in the apparent absence of any                  
          pending deficiency notices and petitions for the earlier years,             
          we are without jurisdiction to deal with petitioners' assertions.           
          We note in passing that it would appear that the period of                  
          limitations has long since expired in respect of any overpayments           
          of taxes for those earlier years.                                           
               (4)  They seek to have us deal with levies and liens in                
          respect of matters not involved in this proceeding and apparently           
          relating to the windfall profit excise taxes for other years, in            
          particular 1980.  Here again, we are without jurisdiction in                
          respect of any such levies or liens.  Beyond this, we have no               
          jurisdiction in respect of a year not before us3 or in respect of           

          3  Sec. 6214(b) provides that we:                                           
               shall consider such facts with relation to the taxes                   
               for other years or calendar quarters as may be                         
               necessary correctly to redetermine the amount of such                  
               deficiency, but in so doing shall have no jurisdiction                 
               to determine whether or not the tax for any other year                 
               or calendar quarter has been overpaid or underpaid.                    

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