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testify except the special agent who criminally investigated the
case and the revenue agent who examined petitioner's 1984 return.
Petitioner did not testify or call any witnesses to testify.
II. OPINION
A. Procedural Issues
1. Petitioner's Continuance Request
One month before the trial in this case, petitioner
requested a continuance to amend his petition to assert that the
time to assess tax for 1984 had expired. Petitioner did not move
to amend his petition or lodge an amended petition. We denied
petitioner's motion because he did not need a continuance to
raise the statute of limitations issue. As a result of our
finding of fraud (see paragraph II-C, below), the statute of
limitations does not bar assessment of the deficiency for 1984,
even though the notice of deficiency was sent more than 3 years
after petitioner filed his return. Sec. 6501(c).
2. Whether Petitioner Had a Right Not To Testify Because
of the Fifth Amendment Privilege Against Self-
Incrimination
Petitioner contends that he could not testify at trial
because to do so would have required him to waive his Fifth
Amendment privilege against self-incrimination. Petitioner
argues that he may not be forced to choose between defending his
case and losing his privilege against self-incrimination. He
contends that the danger of self-incrimination is real and not
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