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petition that "All tax forms or their equivalent have been timely
filed by Petitioner with the IRS (Form 5310, 5330, 5500, 1040)",
there is no indication that would enable us to ascertain that
petitioner intended to contest respondent's 1992 and 1993 income tax
determinations. Thus, petitioner failed to file a timely petition
requesting a redetermination of these taxes, and consequently,
respondent's motion to dismiss and request to strike those
allegations in petitioner's amended petition concerning income tax
deficiencies for 1992 and 1993 must be granted. O'Neil v.
Commissioner, 66 T.C. 105 (1976).
The petition did not specifically refer to the section 4975
excise tax deficiencies. However, there is an allegation in a
paragraph of the petition claiming error by respondent referring to
the "Plan loans/hardship withdrawals for employee/owners". We
believe it proper to give petitioner the benefit of the doubt and
to infer that petitioner intended to contest the section 4975 excise
tax deficiencies as well as the section 4971 excise tax deficiencies
in the petition. Consequently, respondent's motion to dismiss and
request to strike those allegations in petitioner's amended petition
concerning the section 4975 excise taxes will be denied.
We now turn our attention to petitioner's request to dismiss
respondent's claim for 1992 income tax deficiencies (as set forth
in the third notice of deficiency) and for section 4975 excise taxes
for years before 1993 (as set forth in the second notice of
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