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until June 30, 1996, of the period of limitations for tax years
1990 and 1991.
Petitioner did not file an income tax return for tax year
1992 until October 28, 1993. On May 10, 1996, respondent issued
a statutory notice of deficiency to petitioner for each of the 3
tax years at issue, well within the period of limitations for
each such year.
Issue 2. Respondent Is Not Estopped From Issuing Statutory
Notice of Deficiency
Petitioner contends that respondent is equitably estopped
from issuing a statutory notice of deficiency for any of the tax
years in issue because respondent “has, for a number of years,
including 1990, approved Petitioners reporting of tax certificate
interest as ‘tax-exempt’ under * * * section 103”.
Petitioner presented no evidence to support this argument
until he submitted to the Court a copy of a closing (no-change)
letter for tax year 1990, Notice Number CP-2005, dated December
28, 1992, as an attachment to his brief. Petitioner did not file
a motion with the Court for leave to submit evidence after the
time provided in our Standing Pre-Trial Order, which was served
on the parties on November 21, 1996. We may exclude from
evidence materials not provided in compliance with our pretrial
orders, Moretti v. Commissioner, 77 F.3d 637, 644 (2d Cir. 1996);
see also Owens v. Commissioner, T.C. Memo. 1997-538, as an
improper attempt to introduce evidence after the record has
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