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amounts of $10,984 and $3,661, for taxable years 1989 and 1990,
respectively.
Under section 6214(a), this Court has jurisdiction to
consider a claim by the Commissioner for an increased deficiency
and penalties asserted before the entry of a final decision.
Ferrill v. Commissioner, 684 F.2d 261, 265 (3d Cir. 1982), affg.
per curiam T.C. Memo. 1979-501; Henningsen v. Commissioner, 243
F.2d 954, 959 (4th Cir. 1957), affg. 26 T.C. 528 (1956); Law v.
Commissioner, supra at 989. Section 6214(a) does not, however,
give the Commissioner an unqualified right to amend the answer to
claim an increased deficiency, addition to tax, or penalty.
Commissioner v. Estate of Long, 304 F.2d 136, 141-143 (9th Cir.
1962). As with other amendments, we must consider whether
granting respondent's motion will surprise and/or unfairly
disadvantage petitioners. See generally Estate of Horvath v.
Commissioner, 59 T.C. 551, 555 (1973).
Respondent's motion was made prior to the entry of a final
decision in this case. Moreover, the assertion of additional
deficiencies and penalties comes in response to petitioners'
contention that respondent is estopped from reissuing notices of
computational adjustment to correct what respondent believes are
erroneous abatements for 1989 and 1990. Thus, we conclude that
petitioners will suffer no undue surprise or prejudice as a
result of this amendment, and respondent's motion on this score
is therefore granted. Cf. Hanley v. Commissioner, T.C. Memo.
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