Manley Mullings and Melvina Barnes-Mullings - Page 5

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          contend that respondent failed to mail it to their last known               
          address.                                                                    
               In support of their argument that respondent should be                 
          estopped from claiming that the petition for 1985 was not filed             
          timely, petitioners claim that they did not file a petition                 
          sooner because respondent advised them to have the audit reopened           
          instead of filing a petition with this Court.  Although the                 
          argument is not clearly articulated by petitioners, apparently              
          they claim that respondent had rescinded the notice of deficiency           
          under section 6212(d) prior to the date they were required to               
          file a petition with this Court.                                            
               Section 6212(d) provides that the Secretary may, with the              
          consent of the taxpayer, rescind any notice of deficiency mailed            
          to the taxpayer.  The taxpayer has no right to file a petition              
          with the Tax Court based on a rescinded notice of deficiency.               
          Sec. 6212(d).  Section 6212(d) requires mutual consent by the               
          Secretary and the taxpayer to effect a rescission of a notice of            
          deficiency.2  See Slattery v. Commissioner, T.C. Memo. 1995-274.            
               Documents submitted by the parties show that in 1989                   
          respondent reopened the 1985 audit at petitioners' request and              
          that this second phase of the audit was not completed for several           

          2    The Internal Revenue Service has provided guidance to                  
          taxpayers wishing to consent to the rescission of a notice of               
          deficiency.  See Rev. Proc. 88-17, 1988-1 C.B. 692.  This revenue           
          procedure advises the taxpayer to request Form 8626, Agreement to           
          Rescind Notice of Deficiency, which becomes effective when                  
          executed on behalf of the Commissioner.                                     




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