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or the absence of SFR's4 do not defeat a taxpayer's liability or
the Commissioner's computation of a deficiency. Geiselman v.
United States, 961 F.2d 1, 5 (1st Cir. 1992); Roat v.
Commissioner, supra; Hartman v. Commissioner, 65 T.C. 542, 546
(1975).
Petitioners have failed to state a claim upon which relief
can be granted. Accordingly, we will grant so much of
respondent's motion that moves to dismiss. See Scherping v.
Commissioner, 747 F.2d 478 (8th Cir. 1984).
4Petitioners misinterpret Abrams v. Commissioner, 787 F.2d
939 (4th Cir. 1986), affg. 84 T.C. 1308 (1985), to stand for the
proposition that a SFR must be filed where a taxpayer does not
himself file a tax return. What the court actually held in
Abrams was that warning letters sent by IRS to tax shelter
investors were not notices of deficiency.
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